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Item Details
Title:
CHARITABLE GIVING AND TAX POLICY
A HISTORICAL AND COMPARATIVE PERSPECTIVE
By:
Gabrielle Fack (Editor), Camille Landais (Editor)
Format:
Hardback
List price:
£70.00
Our price:
£61.25
Discount:
12.5
% off
You save:
£8.75
ISBN 10:
0198723660
ISBN 13:
9780198723660
Availability:
Usually dispatched within 1-3 weeks.
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available
Publisher:
OXFORD UNIVERSITY PRESS
Pub. date:
29 September, 2016
Series:
Studies of Policy Reform
Pages:
176
Description:
A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Synopsis:
Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.
Illustrations:
17 Figures and 17 Tables
Publication:
UK
Imprint:
Oxford University Press
Returns:
Returnable
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