The Routledge Handbook of Taxation and Philanthropy

The Routledge Handbook of Taxation and Philanthropy explores the potential of tax incentives to foster philanthropic initiatives for the common good, drawing from a multidisciplinary and multicultural perspective. It contains 30 academic contributions and the OECD report on Taxation and Philanthropy, and is divided into four sections.

Format: Hardback
Length: 718 pages
Publication date: 14 December 2021
Publisher: Taylor & Francis Ltd

The Routledge Handbook of Taxation and Philanthropy delves into a realm that remains largely unexplored, offering 30 academic contributions that aim to enhance our understanding of whether, why, and how philanthropic initiatives, characterized as voluntary contributions for the common good, can and should be fostered by states through tax incentives. Given the global and multifaceted nature of this topic, a multidisciplinary and multicultural approach has been taken, encompassing neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law. Additionally, the book includes the OECD report on Taxation and Philanthropy, released in November 2020, which was prepared in collaboration with the Geneva Centre for Philanthropy of the University of Geneva.

The handbook is structured into four sections, each exploring different aspects:

Justification of Tax Incentives for Philanthropy: This section examines the rationale behind providing tax incentives for philanthropy, exploring the arguments in favor of such incentives and the challenges they may face.

Theoretical and Empirical Insights about Taxes: This section delves into theoretical and empirical insights about taxes and their impact on philanthropy. It examines the effects of different tax policies on donor behavior, efficiency, and the overall philanthropic landscape.

Tax Incentives for Cross-Border Philanthropy and for Hybrid Entities and Social Entrepreneurship: Recognizing the global nature of philanthropy, this section explores tax incentives specifically designed to promote cross-border philanthropy and support hybrid entities and social entrepreneurship. It examines the legal and regulatory frameworks that facilitate such initiatives.

It is believed that this handbook will serve as a landmark publication, marking a significant step forward in our understanding of taxation and philanthropy. However, it is recognized that there is still much to be studied, learned, and discussed in this field. The insights and recommendations provided in this handbook will undoubtedly contribute to the ongoing dialogue and efforts to promote philanthropy and the common good through tax incentives.

Weight: 1524g
Dimension: 246 x 174 (mm)
ISBN-13: 9780367688271