The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva.

The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

chapter |10 pages

Editors' introduction to the volume

ByHenry Peter, Giedre Lideikyte Huber
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part Part I|145 pages

Justification of tax incentives for philanthropy insights

chapter 1|25 pages

The proper relationship of private philanthropy and the liberal democratic state

The inquiry and the inquirers as the answer
ByRob Atkinson
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chapter 2|18 pages

Why fiscally encourage philanthropy?

Analyzing discourses and issues of political actors who legislate on philanthropy in Switzerland
ByCaroline Honegger, Romain Carnac, Philip Balsiger, Alexandre Lambelet
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chapter 3|14 pages

Institutional shortcircuits

When should philanthropy be incentivised? 1
ByEmanuela Ceva
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chapter 4|15 pages

The gifting puzzle

ByEmma Tieffenbach
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chapter 5|10 pages

Philanthropy, class, and tax in France

ByNicolas Duvoux
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chapter 6|20 pages

Charitable ends (perhaps) by political means

What are governments regulating?
ByCalum M. Carmichael
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chapter 7|23 pages

Is it really a charity? Membership-based entities as charities

The Australian experience
ByAnn O’Connell
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part Part II|220 pages

Taxes, efficiency, and donor behavior

chapter 9|19 pages

Economics of philanthropic tax incentives

ByJames Andreoni, Sarah Smith
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chapter 10|21 pages

The design of tax incentives for giving

ByRichard Steinberg
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chapter 13|17 pages

Analysing the role of tax incentives for donations to non-profit organisations in India

ByMalini Chakravarty, Priyadarshini Singh
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chapter 14|15 pages

Tax incentives for charitable giving

Evidence from the Swiss Canton of Geneva
ByGiedre Lideikyte Huber, Marta Pittavino, Henry Peter
Size: 0.43 MB
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chapter 16|13 pages

Aligning tax incentives with motivations for philanthropy

Insights from psychology and neuroscience
ByJo Cutler
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chapter 17|27 pages

Philanthropy as a self-taxation mechanism with happy outcomes

Crafting a new public discourse
ByCharles Sellen
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chapter 18|19 pages

Inter-charity competition and efficiency

Considerations beyond fundraising and tax incentives for giving
ByJohannes Lohse, Kimberley Scharf
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chapter 20|23 pages

Behavioural philanthropy

Harnessing behavioural sciences to design more effective tax incentives for philanthropy
ByUrsa Bernardic, Maël Lebreton, Giedre Lideikyte Huber, Henry Peter, Giuseppe Ugazio
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part Part III|86 pages

Tax incentives for cross-border philanthropy

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chapter 22|16 pages

Solutions to cross-border charitable giving in practice

The perspective of arts organisations
ByRenate Buijze
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chapter 23|34 pages

Cross-border philanthropy

A U.S. perspective
ByEric M. Zolt
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chapter 24|14 pages

Removing tax barriers to cross-border philanthropy

Lessons from Australia
ByNatalie Silver
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part Part IV|104 pages

Tax incentives for hybrid entities and social entrepreneurship

chapter 25|11 pages

Tax reactions on entrepreneurial philanthropy

The case of the Netherlands
BySigrid Hemels
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chapter 26|33 pages

Culture change is hard

Evidence from a tax reform in the Netherlands 1
ByStephanie Koolen-Maas, Claire van Teunenbroek, René Bekkers
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chapter 27|11 pages

Trust and for-profit philanthropy

From Surrey's private foundation to Zuckerberg's limited liability company
BySteven Dean, Dana Brakman Reiser
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chapter 28|16 pages

The growing concept of social enterprise in Australia

Can a social enterprise take advantage of tax concessions by operating through a charity?
ByFiona Martin
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chapter 29|11 pages

Social entrepreneurship

Is it social or entrepreneurship? Tax treatment of social entrepreneurship in Switzerland
ByRaphaël Gani
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chapter 30|20 pages

Impact of the overlap of public and private initiatives on the philanthropy tax regime in France

ByPhilippe Durand, Dominique Lemaistre, Laurence de Nervaux
Size: 0.51 MB