Giedre Lideikyte Huber2024-06-112024-06-112018https://www.alexandria.unisg.ch/handle/20.500.14171/120330This 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.PhilanthropyCharityTaxationPublic purposeTax incentiveTaxation and philanthropyjournal article