Charitable Giving and Tax Policy
A Historical and Comparative Perspective
Sorozatcím:
Studies of Policy Reform;
Kiadó: OUP Oxford
Megjelenés dátuma: 2016. szeptember 15.
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A termék adatai:
ISBN13: | 9780198723660 |
ISBN10: | 01987236611 |
Kötéstípus: | Keménykötés |
Terjedelem: | 164 oldal |
Méret: | 221x144x15 mm |
Súly: | 328 g |
Nyelv: | angol |
Illusztrációk: | 17 Figures and 17 Tables |
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Témakör:
Hosszú leírás:
Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision
of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may
exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.
of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may
exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.
Tartalomjegyzék:
Introduction
Charitable Giving and Economics
Charitable Giving and Tax Policy in the US
Philanthropy, Tax Policy, and Tax Cheating: A Long Run Perspective on US data
Charitable Donations and Tax Relief in the UK
Charitable Giving and Economics
Charitable Giving and Tax Policy in the US
Philanthropy, Tax Policy, and Tax Cheating: A Long Run Perspective on US data
Charitable Donations and Tax Relief in the UK