Similar Search Results

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

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 Incentives for Cross-Border Giving in an Era of Philanthropic Globalization : A Comparative Perspective

Silver, Natalie; Buijze, Renate - 2021

The 21st century has ushered in an era of philanthropic globalization marked by a significant rise in international charitable giving. At the same time, cross-border philanthropy has raised legitimate fiscal and regulatory concerns for government. To understand how donor countries have responded...

Persistent link: https://www.econbiz.de/10013251357

Defending Place-Based Philanthropy by Defining the Community Foundation

Colinvaux, Roger - 2018

The article is about the changing role of the community foundation in conducting philanthropy in the United States. The historic place-based mission of the community foundation is under threat, in part because of competition with national charities that, like community foundations, sponsor donor...

Persistent link: https://www.econbiz.de/10012934376

The European Foundation Proposal : An Effective, Efficient and Feasible Solution for Tax Issues Related to Cross Border Charitable Giving and Fundraising?

Hemels, Sigrid - 2012

charitable giving and fundraising within the European Union. The non-applicability of tax incentives is a barrier for cross … border fundraising. A solution for this problem should not only solve it (be effective), but should require a minimum of … application of tax incentives on cross border charitable donations and fundraising in the European Union is described. The …

Persistent link: https://www.econbiz.de/10013107251

Regulating the Foreign Activities of Charities : A Comparative Perspective

Silver, Natalie - 2018

The globalization of charity has provided enormous challenges for governments in regulating the foreign activities of …

Persistent link: https://www.econbiz.de/10012927432

Implications of the Walter Stauffer Case for Charities, Donors and European Governments

Hemels, Sigrid - 2011

On 14 September 2006, the European Court of Justice (ECJ) gave its decision in Case C-386/04: Centro di Musicologia Walter Stauffer versus Finanzamt München für Körperschaften. This decision will have an important impact on the way European governments deal with charities in other EU member...

Persistent link: https://www.econbiz.de/10014175654

International taxation of philanthropy : removing tax obstacles for international charities

Koele, Ineke Alien - 2007

Persistent link: https://www.econbiz.de/10003556688

Tax Incentives and House Price Volatility in the Euro Area : Theory and Evidence

van den Noord, Paul - 2003

A problem associated with inflation differentials in monetary unions is that the “crowding-in” effect of lower real interest rates associated with high inflation will initially outweigh the loss of competitiveness (crowding out). The crowding-in effect may produce volatility in house prices,...

Persistent link: https://www.econbiz.de/10012443061

Chapter 34 The Making of Cultural Policy: A European Perspective

van der Ploeg, Frederick - In: Handbook of the economics of art and culture : volume 1, (pp. 1183-1221). 2006

No good comparable data on sizes of cultural sectors of the countries of Europe exist. Still, local and national governments of Europe spend substantial resources on culture and cultural sectors contribute significantly to employment and national income. After briefly describing special features...

Persistent link: https://www.econbiz.de/10014023795

1
2
3
4
5
6
7
8
9
10
Next
Last