The Routledge Handbook of Taxation and Philanthropy

Henry Peter, Giedre Lideikyte Huber

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English

Routledge
14 December 2021

Charities, voluntary services & philanthropy; Public finance accounting; Taxation; Public ownership & nationalisation

Series: Routledge International Handbooks

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.

Edited by: Henry Peter, Giedre Lideikyte Huber
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 246mm, Width: 174mm,
Weight: 1.530kg
ISBN: 9780367688271
ISBN 10: 0367688271
Series: Routledge International Handbooks
Pages: 718
Publication Date: 14 December 2021
Audience: College/higher education , Primary , A / AS level
Format: Hardback
Publisher's Status: Active

"Henry Peter is a full professor at the University of Geneva, Faculty of Law, and, since 2017, the head of the university’s Geneva Centre for Philanthropy. For more than 20 years, his teaching and numerous publications have focused on companies’ structure and governance, as well as their social responsibility and purpose. In 2014, he launched the ""Philanthropy Series"" public conferences at the university. He is a member of several organizations dealing with governance and ethical issues and sits on several boards of foundations, associations, and private companies. Giedre Lideikyte Huber is a senior lecturer of tax law at the University of Geneva, Faculty of Law, and considering her activities in that context, works in collaboration with the Geneva Centre for Philanthropy. Her research focuses on tax law, tax policies, and sustainable taxation, such as climate and gender issues in fiscal systems. She participated as an expert in the elaboration of the 2020 OECD Report ""Taxation and Philanthropy"" and on the advisory committee of the Philanthropy Advocacy’s project ""Legal Environment for Philanthropy in Europe."" She is also a board member of the Geneva supervisory authority of foundations and pension funds."