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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
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
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
Households' or individuals' decision regarding charitable giving may differ by type of recipient of the gift. In light of the relative paucity of empirical research on the impact of tax incentives on charitable giving outside Western countries, empirical research on this topic in South Korea is...
Persistent link: https://www.econbiz.de/10013113664
Corporate donations form a substantial part of social charitable donations in China. Corporate non-monetary asset donations are important in this regard as they bring goods and materials to areas where they are desperately needed. However, the current scope and scale of corporate donations are...
Persistent link: https://www.econbiz.de/10013075408
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
Behavioral economics introduced the concept of salience to law and economics. In the area of tax policy, salience refers to the prominence of taxes in the minds of taxpayers. This article complicates the literature on salience and taxation by introducing the concept of “hypersalience,” which...
Persistent link: https://www.econbiz.de/10013112488
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
” – 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
capital gains by LPs when they contribute their partnership interests to a charity. We explain how such taxable gains upon … the capital gain tax liability they might incur upon contribution of their fund holdings to a charity …
Persistent link: https://www.econbiz.de/10013309421