Die Möglichkeiten, gemeinnützige Zwecke zu fördern, sind vielfältig. Dieser Ratgeber wendet sich daher nicht nur an potenzielle Stifterinnen und Stifter sowie rechtsfähige Stiftungen, die Treuhandstiftungen verwalten. Vielmehr gibt er allen Akteuren, die Spenden akquirieren oder sich in der...

Cover -- IBFD Doctoral Series -- Title -- Copyright -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Tax incentives and international philanthropy for the arts -- 1.2. Solutions that allow for a tax benefit for cross-border gifts -- 1.3. Research questions, scope and aim of the...

Intends to advance knowledge and sense-making skills in interpreting cultural, organizational, and personal influences relating to tourism and hospitality behaviors. This title looks at how explicit tourism assessments are being conducted and how to go about accomplishing prescribing and...

We study the heterogeneity of preferences regarding the limited substitutability of environmental public goods vis-a-vis private consumption goods and how it affects the economic valuation of environmental public goods. We show theoretically that mean marginal willingness to pay for an...

Over the past years crowdfunding emerged as an alternative funding channel for entrepreneurs. In contrast to traditional financiers (banks, venture capital firms or angel investors), crowdfunding allows individuals to fund entrepreneurs directly even with small amounts. We received...