ABSTRACT
Taxation of philanthropy is a heterogeneous topic that extends to multiple scientific disciplines. This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book argues that philanthropy was seen as an international alliance between states, and this vision must subsist today, with activist states being the only agents of philanthropy truly capable of doing work of a global scope and scale. It offers a sociological perspective on certain aspects of taxes and giving. Tax incentives in the field of philanthropy can take many forms, such as tax deductions, tax credits, tax assignments, or tax refunds to charitable organizations. The book provides a theoretical analysis that challenges several mainstream ideas frequently discussed in studies of tax incentives for philanthropy.
