The OECD Report on Taxation and Philanthropy: Main Findings and Policy Options for Switzerland

Journal
Expert Focus
Type
journal article
Date Issued
2021
Author(s)
;
Henry Peter
Abstract
This article discusses the recent OECD report in the field of taxation and philanthropy, presenting its main findings and policy options for Switzerland. The Swiss legislator could be inspired by certain suggestions, such as clearly defining the policy goals for incentivising philanthropy with taxes, reassessing the current restrictions on tax support for cross-border philanthropy, and improving data collection on tax incentives for charitable giving.
Language
English
Keywords
tax policy
philanthropy
tax incentives
OECD
-
Taxation
Charitable giving
Donation
Volume
2021
Number
Februar
Start page
108
End page
112
Pages
5
URL
File(s)
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The OECD Report on Taxation and Philanthropy Main Findings and Policy Options for Switzerland.pdf

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247.75 KB

Format

Adobe PDF

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