Giedre Lideikyte Huber
Title
Prof. Dr.
Last Name
Lideikyte Huber
First name
Giedre
Email
giedre.lideikytehuber@unisg.ch
Phone
071 224 7853
43 results
Now showing 1 - 10 of 43
- Some of the metrics are blocked by yourconsent settings
Item type:Publication, - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Global Charitable Giving - Removing Tax Obstacles for the Free Movement of Individual Philanthropic Capital(2025)Type:journal articleJournal:Blueprint for Individual Taxation Re-form in a Globalized World - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Limites de l'activité commerciale de l'entité exonérée: commentaire de la jurisprudence récente(2025)Type:journal articleJournal:Revue de droit administratif et fiscal - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Why Aviation Fuel Remains Untaxed: Legal Barriers to Aviation Fuel Taxation(2025)Aviation fuel remains largely untaxed worldwide, despite the sector's growing contribution to global greenhouse gas emissions. This article examines the legal foundations of this exemption and argues that it results less from fiscal necessity than from historical international law and institutional inertia. The Chicago Convention (1944), subsequent ICAO policy instruments, and a dense network of air service agreements have collectively constrained states' ability to tax aviation fuel, a stance reinforced by the delegation of aviation emissions to ICAO under the Kyoto Protocol. A comparative analysis of the European Union, Switzerland, and the United States shows that domestic frameworks replicate these international barriers. Yet, national and regional initiatives such as the EU and Swiss Emissions Trading Systems (ETS) demonstrate that innovation is possible outside the ICAO framework and without full global consensus. The article concludes by identifying Most-Favoured-Nation and national treatment clauses in Air Services Agreements-and ICAO's institutional role itself-as promising areas for further research at the intersection of aviation governance, international taxation, and environmental law.Type:journal articleJournal:Pace Environmental Law ReviewVolume:43Issue:1 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Modeling Geneva Charitable De-ductions: Regular Giving and Future Trends(2025); Pittavino, MartaType:journal articleJournal:Statistical Methods & ApplicationsVolume:2025 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The War in Ukraine, Volunteers and Non-profit Organizations: Regulatory and Law-Related Challenges(Walter de Gruyter GmbH, 2025-01-22); Giulia Neri-CastracaneThe military invasion of Ukraine by the Russian Federation on February 24, 2022, and the further introduction of martial law affected all spheres of Ukrainian society, including the non-profit sector’s activities. As a result, civil society institutions were forced to adapt to new public needs, as well as to emerging security challenges and new regulatory restrictions. In this research note, we examine on one side, how the martial law and previous legislation (and the related societal upheavals) have shaped the new roles and functioning of non-profit organizations in Ukraine and, on the other side, what the challenges to volunteers’ and domestic non-profit organiza- tions’ activities in Ukraine deriving from these regulations and legislations. The identification of these challenges ensues from a survey of the Ukrainian non-profit sector as well as an analysis of Ukrainian regulation, statistical data, and recent sci- entific papers. Overall, we highlight a key discrepancy between Ukrainians’ concept of charitable activities as well as humanitarian aid and the Western approach to the same concepts and suggest regulatory improvements to address other challenges identified to facilitate philanthropic activities in Ukraine.Type:journal articleJournal:Nonprofit Policy Forum - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Fiscalité de l’industrie de pornographie digitale(2024-09)Le présent article est une synthèse du rapport “Fiscalité de la pornographie numérique: perspectives et défis en Suisse”, publié en novembre 2023 par le Centre Maurice Chalumeau en sciences des sexualités (CMCSS) de l’Université de Genève. Il présente les principaux aspects analytiques relevant de cette étude. L’étude se focalise sur les impôts directs; certaines taxes spécifiques, comme “taxes porno”, sont également abordées.Type:journal articleJournal:Novità fiscaliDOI:10.2832/913591 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The complicated issue of tax incentives(2024-09); Henry PeterType:journal articleJournal:Alliance MagazineVolume:29Issue:3 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Forecasting Geneva’s donors and their charitable deductions(2024); Pittavino, MartaType:journal articleJournal:Scientific Meeting of the Italian Statistical Society - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Who donates and how? New evidence on the tax incentives in the canton of Geneva, Switzerland(2022); Marta PittavinoThe present study is the first large-scale empirical legal analysis of tax incentives for charitable giving in Switzerland, and one of the few studies globally. Using unique longitudinal data including household income and wealth of the entire taxpayers' population of the Canton of Geneva, Switzerland, we study patterns of charitable deductions and characteristics of donors making such deductions. Our study period extends over a decade (2001-2011), this period also encompassing a legal reform that raised ceilings for charitable deductions. We observe that an overwhelming majority of donors make deductions that never reach the legal ceiling, especially after the reform. Nonetheless, we identify a subset of donors that are potentially tax-incentive sensitive, because their deductions constantly reach (or exceed) this ceiling. Deductions made by those donors amount to 30%-54% of all such deductions in the canton of Geneva. If compared to all donors, the donors in this particular subset are older (in their mid-late 60s), mostly single, wealthier and more regular givers (deducters). Analyzing the deduction patterns in the entire donors' population, we observe that deducting charitable donations have become increasingly popular during the study period. In addition, we find that donors' relative generosity tends to decrease when their income and wealth increase. Those results have important tax policy implications and relevance in modeling tax incentives for charitable giving, in both Switzerland and elsewhere.Type:journal articleJournal:Journal of Empirical Legal StudiesVolume:19Issue:3Scopus© Citations 4