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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

Concubinage in the Polish tax law

Goettel, Aleksy - In: Contemporary economics 15 (2021) 3, pp. 339-374

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...

Persistent link: https://www.econbiz.de/10012629616

Tax Incentives as a Measure to Support the Arts in a Globalizing World

Buijze, Renate - 2014

globalization. This expanded audience provides new fundraising opportunities for the arts. Governments, however, often have not … organization resident abroad, hindering cross-border fundraising activities of arts organizations. This article puts forward the … new fundraising opportunity for the arts that occurs due to globalization, as well as how this opportunity is hindered by …

Persistent link: https://www.econbiz.de/10013053333

Tax Incentives in Three Common Markets

Alsultan, Sarah - 2021

There are three approaches to deal with tax incentives within common markets: permit them, limit them, or harmonize them. Broadly speaking, the United States (U.S.) follows the first approach, the European Union (EU) adopts the second, and the Gulf Cooperation Council (GCC) pursues the third by...

Persistent link: https://www.econbiz.de/10013218602

The Law and Policy of Vat Tourist Tax Refund Schemes : A Comparative Analysis

tingting, Wang; Stewart, Miranda - 2023

Many forms of value added tax (VAT) or goods and services tax (GST) include a tax refund scheme for goods acquired by tourists when they visit a jurisdiction. These schemes have not been widely researched, and this article aims to fill this gap by providing a detailed discussion of the policy,...

Persistent link: https://www.econbiz.de/10014263718

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

Corporate Law and Finance in the UK and EU

Reisberg, Arad - 2011

- A combined practical and theoretical comparison of UK and EU corporate finance law giving unique perspectives and a forward looking approach.- Addresses key issues arising from the financial crisis, such as the scope for innovation in legal markets, as well as anticipating issues likely to be...

Persistent link: https://www.econbiz.de/10013130188

Essays on the impact of labor taxation on private firms - simulation and empirical evidence from European panel data

Köpping, Elisabeth - 2015

Persistent link: https://www.econbiz.de/10011308607

A "leaky pipeline"? : factors affecting the career development of senior-level female administrators in NCAA Division I athletic departments

Hancock, Meg G.; Hums, Mary A. - In: Sport management review 19 (2016) 2, pp. 198-210

Persistent link: https://www.econbiz.de/10011475598

Revenue per quality of college football recruit

Bergman, Stephen A.; Logan, Trevon D. - In: Journal of sports economics 21 (2020) 6, pp. 571-592

Persistent link: https://www.econbiz.de/10012232024

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