This book is focused on the concept and functions of corporate charitable donations. Charitable giving practices have always been a feature of society and will continue to be so in the future. In any case, the current and more widespread understanding of what corporate charitable donations are...

Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- Foreword -- Note to Readers -- List of Abbreviations -- Part I: Introduction -- Chapter 1: The Conundrum -- 1.1. Gifts and donations as a pre-regulatory reality -- 1.2. The subjective benefits of giving -- 1.3....

A comprehensive, up-to-date, insightful, and innovative masterpiece on the Chinese public finance has finally emerged to fill the gap in the field. Considering China's public finance in its entirety, from tax systems, government spending, infrastructure financing, fiscal policies, local...

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals’ foreign affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the...