An Act of Love? Tax Aspects of Corporate Philanthropy
ISBN
978-3-7255-8749-0
Type
book section
Date Issued
2019
Author(s)
Abstract
The present article discusses several tax aspects related to corporate philanthropy. Unlike individual giving, the taxation of corporate philanthropy received – and still receives - little scientific attention. In general, legislator treats corporations as individuals for tax purposes, subjecting them to the same tax incentives for charitable giving. However, the economic research - still rather scarce - on corporate giving behaviour suggests that it is very different from the individual giving. In this article, I argue that policy makers should consider this fact when creating tax incentives for corporate philanthropy.
Funding(s)
Swiss National Science Foundation - Taxation and philanthropy
Language
English
Book title
Vers les sommets du droit: Liber amicorum pour Henry Peter
Publisher
Schulthess Juristische Medien AG
Publisher place
Genf; Zürich; Basel
Start page
529
End page
540
Pages
12
File(s)![Thumbnail Image]()
open.access
Name
actoflove.pdf
Size
354.12 KB
Format
Adobe PDF
Checksum (MD5)
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