000			05591cam a2200781 i 4500
001			on1260170923
003			OCoLC
005			20220517104652.0
006			m d
007			cr cnu---unuuu
008			210707t20212021enka ob 001 0 eng
010			_a 2021032962
040			_aDLC _beng _erda _cDLC _dOCLCF _dOCLCO _dTYFRS _dYDX _dUKAHL _dOCLCO _dUKKNU _dOCLCO _dN$T
020			_a9781003139201 _qelectronic book
020			_a1003139205 _qelectronic book
020			_a1000514218 _qelectronic book
020			_a9781000514247 _qelectronic book
020			_a1000514242 _qelectronic book
020			_a9781000514216 _q(electronic bk.)
020			_z9780367688271 _qhardcover
020			_z9780367688288 _qpaperback
035			_a2969399 _b(N$T)
035			_a(OCoLC)1260170923
037			_a9781003139201 _bTaylor & Francis
042			_apcc
050	0	4	_aHJ2305 _b.R68 2021
072		7	_aBUS _x074010 _2bisacsh
072		7	_aBUS _x064000 _2bisacsh
072		7	_aSOC _x033000 _2bisacsh
072		7	_aKFCP _2bicssc
082	0	0	_a336.2 _223
049			_aMAIN
245	0	4	_aThe Routledge handbook of taxation and philanthropy / _cedited by Henry Peter and Giedre Lideikyte Huber.
264		1	_aAbingdon, Oxon ; _aNew York, NY : _bRoutledge, _c2021.
264		4	_c©2021
300			_a1 online resource (xx, 717 pages) : _billustrations.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aRoutledge international handbooks
504			_aIncludes bibliographical references and index.
520			_a"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"-- _cProvided by publisher.
545	0		_aHenry 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			_aDescription based on online resource; title from digital title page (viewed on December 13, 2021).
590			_aAdded to collection customer.56279.3
650		0	_aTaxation.
650		0	_aTax incentives _xLaw and legislation. _944338
650		0	_aCharities.
650		2	_aTaxes _924390
650		6	_aImpôt. _944339
650		7	_aBUSINESS & ECONOMICS / Taxation / General _2bisacsh _944340
650		7	_aSOCIAL SCIENCE / Philanthropy & Charity _2bisacsh _944341
650		7	_aCharities. _2fast _0(OCoLC)fst00852404
650		7	_aTax incentives _xLaw and legislation. _2fast _0(OCoLC)fst01143786 _944338
650		7	_aTaxation. _2fast _0(OCoLC)fst01143876
655		4	_aElectronic books.
700	1		_aPeter, Henry, _eeditor. _944342
700	1		_aLideikyte Huber, Giedre, _eeditor. _944343
776	0	8	_iPrint version: _tRoutledge handbook of taxation and philanthropy _b1 Edition. _dNew York, NY : Routledge, 2022 _z9780367688271 _w(DLC) 2021032961
830		0	_aRoutledge international handbooks. _916363
856	4	0	_3EBSCOhost _uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2969399
938			_aKnowledge Unlatched _bKNOW _n13966557-4e2b-46f2-a9c9-8403e8be3955
938			_aAskews and Holts Library Services _bASKH _nAH38936952
938			_aEBSCOhost _bEBSC _n2969399
942			_cEBK
994			_a92 _bN$T
999			_c7351 _d7351