ABSTRACT
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.
TABLE OF CONTENTS
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
chapter 2|18 pages
Why fiscally encourage philanthropy?
chapter 7|23 pages
Is it really a charity? Membership-based entities as charities
part Part II|220 pages
Taxes, efficiency, and donor behavior
chapter 11|20 pages
Treasury efficiency of the Canadian tax regime for private foundations and their founders
chapter 12|17 pages
Tax-price elasticity of charitable donations – evidence from the German taxpayer panel
chapter 13|17 pages
Analysing the role of tax incentives for donations to non-profit organisations in India
chapter 15|17 pages
Who gives and who gets? Tax policy and the long-run distribution of philanthropy in the United States
chapter 16|13 pages
Aligning tax incentives with motivations for philanthropy
chapter 17|27 pages
Philanthropy as a self-taxation mechanism with happy outcomes
chapter 18|19 pages
Inter-charity competition and efficiency
chapter 19|10 pages
How can we improve tax incentives for charitable giving? Lessons from field experiments in fundraising
chapter 20|23 pages
Behavioural philanthropy
part Part III|86 pages
Tax incentives for cross-border philanthropy
chapter 21|20 pages
Double taxation conventions as potential tools to promote cross-border philanthropic payments
chapter 22|16 pages
Solutions to cross-border charitable giving in practice
part Part IV|104 pages
Tax incentives for hybrid entities and social entrepreneurship