The Charitable Tax Exemption
- Publisher's listprice GBP 41.99
-
21 251 Ft (20 239 Ft + 5% VAT)
The price is estimated because at the time of ordering we do not know what conversion rates will apply to HUF / product currency when the book arrives. In case HUF is weaker, the price increases slightly, in case HUF is stronger, the price goes lower slightly.
- Discount 20% (cc. 4 250 Ft off)
- Discounted price 17 001 Ft (16 191 Ft + 5% VAT)
21 251 Ft
Availability
Estimated delivery time: In stock at the publisher, but not at Prospero's office. Delivery time approx. 3-5 weeks.
Not in stock at Prospero.
Why don't you give exact delivery time?
Delivery time is estimated on our previous experiences. We give estimations only, because we order from outside Hungary, and the delivery time mainly depends on how quickly the publisher supplies the book. Faster or slower deliveries both happen, but we do our best to supply as quickly as possible.
Product details:
- Edition number 1
- Publisher Routledge
- Date of Publication 31 May 2021
- ISBN 9780367306205
- Binding Paperback
- No. of pages280 pages
- Size 241x152 mm
- Weight 970 g
- Language English 208
Categories
Short description:
This book is a major contribution to the theory of tax law and provides an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. It is an essential reading for a wide range of lawyers dealing with taxes.
MoreLong description:
The tradition of tax-exempt status for nonprofit "charitable" organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes a charity. In this important addition to the theory of tax law, Colombo and Hall develop an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. Their theory not only makes intuitive sense but also receives support from economic, political, and moral theory. Its implications would rationalize the charitable tax exemption, comport with legal precedent, and simplify the administration of the law. The Charitable Tax Exemption is a major contribution to the theory of tax law and should be essential reading for a wide range of lawyers dealing with taxes. It will also be enlightening for anyone involved in the operation of a nonprofit organization
MoreTable of Contents:
Preface -- Conventional Theories of Exemption -- The Charitable Tax Exemption: An Introduction -- The Legal and Theoretical Foundations of Charitable Tax Exemption -- Charitable Trust Law -- Relief of Government Burden -- Community Benefit and the Nonprofit Ethic -- Academic Theories -- The Donative Theory -- Theoretical Foundations of the Donative Theory -- What Counts as a Donation -- Moral Theory -- Evaluating the Donative Theory -- Implementing the Donative Theory -- Effect on Traditional Charities
More
The Charitable Tax Exemption
Subcribe now and receive a favourable price.
Subscribe
21 251 HUF
Social Housing in Performance: The English Council Estate on and off Stage
Subcribe now and receive a favourable price.
Subscribe
48 079 HUF
