The Routledge handbook of taxation and philanthropy / (Record no. 7351)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 05591cam a2200781 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | on1260170923 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220517104652.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu---unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210707t20212021enka ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2021032962 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| Modifying agency | OCLCF |
| -- | OCLCO |
| -- | TYFRS |
| -- | YDX |
| -- | UKAHL |
| -- | OCLCO |
| -- | UKKNU |
| -- | OCLCO |
| -- | N$T |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781003139201 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1003139205 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1000514218 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781000514247 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1000514242 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781000514216 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9780367688271 |
| Qualifying information | hardcover |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9780367688288 |
| Qualifying information | paperback |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | 2969399 |
| -- | (N$T) |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1260170923 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | 9781003139201 |
| Source of stock number/acquisition | Taylor & Francis |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ2305 |
| Item number | .R68 2021 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 074010 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 064000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | SOC |
| Subject category code subdivision | 033000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFCP |
| Source | bicssc |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2 |
| Edition number | 23 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 245 04 - TITLE STATEMENT | |
| Title | The Routledge handbook of taxation and philanthropy / |
| Statement of responsibility, etc. | edited by Henry Peter and Giedre Lideikyte Huber. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Abingdon, Oxon ; |
| -- | New York, NY : |
| Name of producer, publisher, distributor, manufacturer | Routledge, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xx, 717 pages) : |
| Other physical details | illustrations. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Routledge international handbooks |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "The Routledge Handbook on 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"-- |
| Assigning source | Provided by publisher. |
| 545 0# - BIOGRAPHICAL OR HISTORICAL DATA | |
| Biographical or historical data | 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. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on online resource; title from digital title page (viewed on December 13, 2021). |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Added to collection customer.56279.3 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax incentives |
| General subdivision | Law and legislation. |
| 9 (RLIN) | 44338 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Charities. |
| 650 #2 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxes |
| 9 (RLIN) | 24390 |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Impôt. |
| 9 (RLIN) | 44339 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS / Taxation / General |
| Source of heading or term | bisacsh |
| 9 (RLIN) | 44340 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | SOCIAL SCIENCE / Philanthropy & Charity |
| Source of heading or term | bisacsh |
| 9 (RLIN) | 44341 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Charities. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00852404 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax incentives |
| General subdivision | Law and legislation. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01143786 |
| 9 (RLIN) | 44338 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01143876 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Peter, Henry, |
| Relator term | editor. |
| 9 (RLIN) | 44342 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lideikyte Huber, Giedre, |
| Relator term | editor. |
| 9 (RLIN) | 44343 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Title | Routledge handbook of taxation and philanthropy |
| Edition | 1 Edition. |
| Place, publisher, and date of publication | New York, NY : Routledge, 2022 |
| International Standard Book Number | 9780367688271 |
| Record control number | (DLC) 2021032961 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Routledge international handbooks. |
| 9 (RLIN) | 16363 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | EBSCOhost |
| Uniform Resource Identifier | <a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2969399">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2969399</a> |
| 938 ## - | |
| -- | Knowledge Unlatched |
| -- | KNOW |
| -- | 13966557-4e2b-46f2-a9c9-8403e8be3955 |
| 938 ## - | |
| -- | Askews and Holts Library Services |
| -- | ASKH |
| -- | AH38936952 |
| 938 ## - | |
| -- | EBSCOhost |
| -- | EBSC |
| -- | 2969399 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | E-books |
| 994 ## - | |
| -- | 92 |
| -- | N$T |
No items available.