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Giedre Lideikyte Huber
Title
Prof. Dr.
Last Name
Lideikyte Huber
First name
Giedre
Email
giedre.lideikytehuber@unisg.ch
Phone
071 224 7853
Now showing
1 - 10 of 16
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PublicationWho donates and how? New evidence on the tax incentives in the canton of Geneva, Switzerland( 2022)
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PublicationType: journal articleJournal: Revue de droit administratif et de droit fiscal et Revue genevoise de droit publicVolume: 77Issue: 5
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PublicationThe OECD Report on Taxation and Philanthropy: Main Findings and Policy Options for Switzerland( 2021)
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PublicationTax Incentives for Charitable Giving as a Policy Instrument: Theoretical Discussion and Latest Economic Research( 2020)This article explores a long-standing research and policy question on whether tax incentives for charitable giving are desirable from legal and economic perspectives. The author discusses legal and empirical aspects that are important in designing tax incentives for charitable giving. Firstly, this article introduces the general theoretical criticism related to the use of tax expenditures as policy measures. Secondly, the author reviews the most recent economic literature that studies various aspects related to the efficiency of tax incentives for charitable giving. In conclusion, both theoretical and empirical research argues that incentivizing charitable giving via tax incentives (especially tax deductions) is not the most equitable and/or the most efficient policy option, at least concerning the current forms of tax incentives. Financial incentives structured as direct expenditures, such as matching grants for charitable donations, may be a more suitable policy option. Economic literature proposes ways to make tax incentives more efficient, for instance taking into account heterogeneous taxpayers' responses to tax incentives. Such policy options should however be carefully evaluated from a legal perspective, especially in light of the ability-to-pay principle.Type: journal articleJournal: World Tax JournalVolume: 12Issue: 3
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PublicationEncouraging Sustainable Investment through Direct Tax Relief: Swiss and EU State Aid Legal Framework( 2020)
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PublicationType: journal articleJournal: Expert Focus
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PublicationPhilanthropy and Taxation: Swiss legal framework and reform perspectives( 2018)This article reviews several issues related to the Swiss tax framework in the field of philanthropy, primarily focusing on the direct taxes. It describes the philanthropy-related tax incentives in Switzerland, summarizes their main criticism and presents the ongoing proposals for legislative changes in this respect.Type: journal articleJournal: Expert Focus
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PublicationTaxation without Representation: The Case of Resident Non-Citizens( 2015)In this article, the author examines the issue of taxation without representation as it relates to non-citizen taxpayers in the context of political and voting rights. The article focuses on Swiss and the US tax and citizenship laws.Type: journal articleJournal: Bulletin for International TaxationVolume: 69Issue: 10
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PublicationThe Routledge Handbook of Taxation and Philanthropy(Routledge, 2021-12)
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PublicationConceptual Problems of the Corporate Tax: Swiss-US Comparative AnalysisWhat do we really know about corporate tax? Who does it affect and why? Does it somehow impact shareholders, as originally intended? Is it consistent with the fundamental principles governing the taxation of individuals? This book, based on the author’s PhD dissertation, explores these questions via a thorough analysis of the Swiss and US corporate tax systems, considering legal, economic and philosophical aspects. To begin, the book analyses the conceptual difficulties in defining a corporate taxpayer. In particular, it demonstrates that an optimal definition of a taxable corporation does not exist. An entity that is taxed as a corporation in a certain country may be considered a flow-through vehicle in another jurisdiction. This entity classification mismatch creates infamous cross-border complications, giving rise to hybrid entities that may lead to either double taxation or the creation of “homeless income”. This impossibility to define a corporate taxpayer in a satisfactory manner relates to deeper corporate tax problems, which are explored further in this book. It guides the reader through the historical development of corporate taxation, with specific emphasis on the concepts of economic double taxation and the ability to pay. The author also presents contemporary economic and philosophical approaches to corporate taxation. For instance, the research on the economic incidence of corporate tax shows that corporations shift their tax burdens onto various groups of persons that cannot always be precisely identified. Can a tax be considered legitimate when its bearers cannot be clearly established? Analysing fundamental taxation principles, this book argues that the mechanisms of contemporary corporate tax are very far away from producing their initially intended effect, i.e. affecting mainly – or only – shareholders.