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Charitable Giving and Tax Policy

A Historical and Comparative Perspective

Livre relié | Anglais | Studies of Policy Reform
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Description

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.

Spécifications

Parties prenantes

Editeur:

Contenu

Nombre de pages :
164
Langue:
Anglais
Collection :

Caractéristiques

EAN:
9780198723660
Date de parution :
15-11-16
Format:
Livre relié
Format numérique:
Genaaid
Dimensions :
140 mm x 218 mm
Poids :
340 g

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