This study uses Altruistic Bequest Theory to update research by Kao et al. (1997) exploring the factors driving the giving and receiving of bequests using data collected from the 2019 Survey of Consumer Finances (SCF). Altruistic variables demonstrated significant, although at times weak,...

This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then...

Cover -- Half Title -- Title Page -- Copyright Page -- Contents -- Preface -- About the Authors -- 1. Overview of the Entrepreneur's Journey -- 2. Basics of Market Research -- 2.1. Basic Market Research Concepts -- 2.1.1. Primary and Secondary Market Research -- 2.1.2. Quantitative and...

The OECD-DAC Survey on forward spending plans is the only regular process that brings together most bilateral and multilateral aid spending plans up to 3 years ahead at the global level. The Survey traces country programmable aid (CPA), a core subset of gross bilateral overseas development aid...

The OECD-DAC Survey on forward spending plans is the only regular process that brings together most bilateral and multilateral aid spending plans up to 3 years ahead at the global level. The Survey traces country programmable aid (CPA), a core subset of gross bilateral overseas development aid...