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The tax treatment of cross-border charitable contributions increasingly concerns both individuals and corporations. Individuals make donations of money, financial, and nonfinancial assets, including intellectual property, time, and skills on their own or someone else's behalf to support...
Persistent link: https://www.econbiz.de/10013012728
estimate tax price elasticities by nonprofit type. We find an aggregate public charity elasticity of approximately -1.0 and a … private foundations. When we partition our elasticities across 24 public charity types, we find significant elasticities of -1 …
Persistent link: https://www.econbiz.de/10013095784
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
This article explores a long-standing research and policy question on whether tax incentives for charitable giving are desirable from legal and economic perspectives. The author discusses legal and empirical aspects that are important in designing tax incentives for charitable giving. Firstly,...
Persistent link: https://www.econbiz.de/10013232514
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