Tax Incentives for Charitable Giving: Evidence from the Swiss Canton of Geneva
ISBN
9781003139201
Type
book section
Date Issued
2021
Author(s)
Editor(s)
Henry Peter
Abstract
This contribution presents the legal framework of income tax incentives for charitable giving in Switzerland and describes the reform putting this system in place in 2006. Using a unique data set shared by the Tax Administration of the Canton of Geneva for this purpose, we provide descriptive statistics about taxpayers’ charitable giving behavior in Geneva from 2001 to 2011. In this period, the number of taxpayers deducting charitable contributions significantly increased. In contrast, the size of individual annual deductions (both mean and median) decreased. The data show that the amount of tax deductions for charitable giving sharply increased relative to income class, and the median charitable deduction by taxpayer rose exponentially with income (i.e., years 2001 and 2011). Currently, no clear effects of the 2006 tax reform are visible; however, more in-depth studies are needed in this respect.
Language
English
Book title
The Routledge Handbook of Taxation and Philanthropy
Publisher
Routledge
Publisher place
London
Start page
253
End page
267
File(s)![Thumbnail Image]()
Name
TAX INCENTIVES FOR CHARITABLE GIVING.pdf
Size
436.12 KB
Format
Adobe PDF
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