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Pozen, David E. - 2007

If charity begins at home, scholarship on the charitable deduction has stayed at home. In the vast legal literature … charity, considerations of foreign charity can shed light back on the existing theories. I argue that the standard rationales … illuminate the charitable deduction's role as an instrument of statecraft. Admitting foreign charity into the debate over the …

Persistent link: https://www.econbiz.de/10012778502

Rationale and Changing the Charitable Deduction

Colinvaux, Roger - 2013

There are two principal rationales for the charitable deduction. Depending upon choice of rationale, some tax reform changes are suggested and others are not. A base measurement rationale suggests eliminating the deduction for unrealized appreciation, keeping the benefit as a deduction and not a...

Persistent link: https://www.econbiz.de/10013083858

Tax Incentives for Charitable Giving : Evidence from the Canton of Geneva, Switzerland

Lideikyte Huber, Giedre; Pittavino, Marta; Peter, Henry - 2021

This contribution presents the legal framework of income tax incentives for charitable giving in Switzerland and describes the reform putting this system in place in 2006. Using a unique data set shared by the Tax Administration of the Canton of Geneva for this purpose, we provide descriptive...

Persistent link: https://www.econbiz.de/10013225862

Charitable Giving, Tax Expenditures, and Direct Spending in the United States and the European Union

Faulhaber, Lilian V. - 2014

This Article compares the ways in which the United States and the European Union limit the ability of state-level entities to subsidize their own residents, whether through direct subsidies or through tax expenditures. It uses four recent charitable giving cases decided by the European Court of...

Persistent link: https://www.econbiz.de/10013063896

Charitable Contributions of Property : A Broken System Reimagined

Colinvaux, Roger - 2013

On average, nearly $46 billion of property is given to charitable organizations each year, about twenty-five percent of the total charitable deduction. This makes the charitable contribution deduction for property a tax expenditure within a tax expenditure, yet it is rarely analyzed as such. It...

Persistent link: https://www.econbiz.de/10014157251

The Importance of a Participatory Charitable Giving Incentive

Colinvaux, Roger - 2017

Leading tax reform proposals contemplate a charitable deduction claimed by just five percent of taxpayers. Such a limited deduction would fatally undermine the foundations of a giving incentive that has fostered an altruistic and pluralistic society through its broad-based participation and...

Persistent link: https://www.econbiz.de/10012962098

Charitable FSAs : A Proposal to Combine Healthcare and Charitable Giving Tax Provisions

Chodorow, Adam - 2012

” – have failed. I propose combining the two provisions by allowing taxpayers to donate unused FSA amounts to charity. Doing so …

Persistent link: https://www.econbiz.de/10014181827

Tax Deductibility of Cross-Border Giving : Australia Gives No Quarter

Stewart, Miranda - 2012

Australia’s tax law concerning deductibility of gifts to charities imposes one of the highest barriers to cross-border philanthropy in the world. All countries impose some restrictions on tax concessions for foreign donations or activities of charities. However, Australia’s approach is...

Persistent link: https://www.econbiz.de/10014165167

What If Gulbenkian Had Been Persche : Taxing Charitable Giving in Europe

Hemels, Sigrid - 2011

Many EU Member States only grant tax incentives to resident charities. This limits the choice of donors and restricts the free movement of capital. The paper discusses this problem and the action taken by the European Commission, the ECJ (the Stauffer and Persche cases) and private organisations

Persistent link: https://www.econbiz.de/10013118472

Tax-Efficient Charitable Giving of Savings or Retirement Benefits

Feuer, Albert - 2019

Individuals often fund charitable gifts with their savings or retirement benefits. However, such benefits, other than those from a Roth individual retirement arrangement, are generally included in the individual's gross income when received, and may not be deductible from the donor's income....

Persistent link: https://www.econbiz.de/10012898127