This paper describes the basic rules as well as some details of tax treatment applicable to non-commercial organizations and their donors in France, assesses problematic issues of their use and identifies the instruments used as part of the tax treatment to reduce the possibilities of abuse and...

This paper describes the basic rules as well as some details of tax treatment applicable to non-commercial organizations and their donors in France, assesses problematic issues of their use and identifies the instruments used as part of the tax treatment to reduce the possibilities of abuse and...

There is now an extensive literature on "gift exchange" showing that when principals and agents can trade "gifts" (rewards that should not emerge in a competitive equilibrium), exchange becomes more efficient. However, it is not obvious how gift exchange should be organized if the principal's...