Tackling the International Tax Barriers to Cross-Border Charitable Giving

Cover -- IBFD Doctoral Series -- Title -- Copyright -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Tax incentives and international philanthropy for the arts -- 1.2. Solutions that allow for a tax benefit for cross-border gifts -- 1.3. Research questions, scope and aim of the research -- 1.3.1. Research questions -- 1.3.2. Scope of the research -- 1.3.3. Aim of the research -- 1.4. Definitions -- 1.4.1. Tax incentives for individual philanthropy -- 1.4.2. PBOs and arts organizations -- 1.5. Outline -- Chapter 2: Theoretical Basis: International Philanthropy, Tax Incentives and the Arts -- 2.1. Philanthropy for the arts -- 2.1.1. Philanthropic giving -- 2.1.2. Historic developments in cultural policy and philanthropy for the arts -- 2.1.3. Fundraising -- 2.1.4. Final remarks on the literature on arts philanthropy -- 2.2. Government and the arts -- 2.2.1. Cultural legacy -- 2.2.2. Aesthetic value of art -- 2.2.3. Cultural identity -- 2.2.4. Economic spillover -- 2.2.5. Merit good -- 2.2.6. Income redistribution -- 2.2.7. Public goods -- 2.2.8. External benefits -- 2.2.9. Lack of information -- 2.2.10. Non-market demand -- 2.2.11. Imperfect competition -- 2.2.12. Increasing returns to scale -- 2.2.13. Productivity lag and rising costs -- 2.2.14. Concluding remarks -- 2.3. Indirect support for the arts -- 2.3.1. Tax incentives for philanthropy and price elasticity -- 2.3.2. Composition of the charitable gift -- 2.3.3. PBOs: Eligible recipients -- 2.3.4. Tax incentives for donors -- 2.3.4.1. Deduction of donations from taxable income -- 2.3.4.2. Gift aid, or top-up schemes -- 2.3.4.3. Tax credits -- 2.3.4.4. Tax allocation schemes -- 2.3.5. Concluding remarks -- 2.4. Advantages and disadvantages of indirect subsidies -- 2.4.1. Indirect support crowds in private support -- 2.4.2. Allocation decision by the private sector.