Canadian Tax Reform and Private Philanthropy

Canadian Tax Reform and Private Philanthropy
Author: Richard Miller Bird
Publisher:
Total Pages: 92
Release: 1976
Genre: Capital gains tax
ISBN:

Study examining the evolution and changes in the scope and nature of charitable donations for purposes of taxation.

Aligning Tax-planning Strategies with Philanthropy

Aligning Tax-planning Strategies with Philanthropy
Author: R. Campbell
Publisher:
Total Pages:
Release: 2018
Genre:
ISBN:

This article examines tax-effective planning for philanthropy and alternative vehicles that may be used to ensure alignment between an individual's philanthropic goals and related tax savings. At the time of writing, the Canadian federal tax reform proposals announced on 18 July 2017 regarding private corporations had not been finalized; therefore, the authors have not commented on the impact that those proposals might have on charitable giving.

The Routledge Handbook of Taxation and Philanthropy

The Routledge Handbook of Taxation and Philanthropy
Author: Henry Peter
Publisher: Routledge
Total Pages: 759
Release: 2021-12-24
Genre: Business & Economics
ISBN: 1000514242

The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

Research Papers

Research Papers
Author: Commission on Private Philanthropy and Public Needs
Publisher:
Total Pages: 596
Release: 1977
Genre: Charities
ISBN:

Research Papers

Research Papers
Author:
Publisher:
Total Pages: 590
Release: 1977
Genre: Charitable uses, trusts, and foundations
ISBN: