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....