Charitable Giving and Tax Policy - A Historical and Comparative Perspective (Hardcover)

Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.

General

Imprint:	Oxford UniversityPress
Country of origin:	United Kingdom
Series:	Studies of Policy Reform
Release date:	September 2016
Editors:	Gabrielle Fack • Camille Landais
Dimensions:	221 x 144 x 16mm (L x W x T)
Format:	Hardcover
Pages:	164
ISBN-13:	978-0-19-872366-0
Categories:	Books > Social sciences > Sociology, social studies > Social work > Charities & voluntary services Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Money & Finance > Public finance > Taxation
LSN:	0-19-872366-0
Barcode:	9780198723660

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