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Tackling the International Tax Barriers to Cross-Border Charitable Giving
This research assesses the existing solutions to obtaining a tax incentive on a cross-border charitable donation, in order to tackle the tax barriers involved in international fundraising.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2019.
|
| Colección: | Doctoral series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mu 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_on1374431322 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr cnu|||||||| | ||
| 008 | 230401s2019 ne o ||| 0 eng d | ||
| 040 | |a EBLCP |b eng |c EBLCP |d SFB |d REDDC |d OCLCQ |d OCLCF |d OCLCO | ||
| 019 | |a 1385486389 | ||
| 020 | |a 9789087225858 | ||
| 020 | |a 9087225857 | ||
| 029 | 1 | |a AU@ |b 000074544105 | |
| 035 | |a (OCoLC)1374431322 |z (OCoLC)1385486389 | ||
| 050 | 4 | |a K4540 |b .B855 2019 | |
| 082 | 0 | 4 | |a 343.04 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Buijze, Renate. | |
| 245 | 1 | 0 | |a Tackling the International Tax Barriers to Cross-Border Charitable Giving |h [electronic resource]. |
| 260 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2019. | ||
| 300 | |a 1 online resource (433 p.). | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IBFD Doctoral Series | |
| 500 | |a Description based upon print version of record. | ||
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Tax incentives and international philanthropy for the arts -- 1.2. Solutions that allow for a tax benefit for cross-border gifts -- 1.3. Research questions, scope and aim of the research -- 1.3.1. Research questions -- 1.3.2. Scope of the research -- 1.3.3. Aim of the research -- 1.4. Definitions -- 1.4.1. Tax incentives for individual philanthropy -- 1.4.2. PBOs and arts organizations -- 1.5. Outline | |
| 505 | 8 | |a Chapter 2: Theoretical Basis: International Philanthropy, Tax Incentives and the Arts -- 2.1. Philanthropy for the arts -- 2.1.1. Philanthropic giving -- 2.1.2. Historic developments in cultural policy and philanthropy for the arts -- 2.1.3. Fundraising -- 2.1.4. Final remarks on the literature on arts philanthropy -- 2.2. Government and the arts -- 2.2.1. Cultural legacy -- 2.2.2. Aesthetic value of art -- 2.2.3. Cultural identity -- 2.2.4. Economic spillover -- 2.2.5. Merit good -- 2.2.6. Income redistribution -- 2.2.7. Public goods -- 2.2.8. External benefits -- 2.2.9. Lack of information | |
| 505 | 8 | |a 2.2.10. Non-market demand -- 2.2.11. Imperfect competition -- 2.2.12. Increasing returns to scale -- 2.2.13. Productivity lag and rising costs -- 2.2.14. Concluding remarks -- 2.3. Indirect support for the arts -- 2.3.1. Tax incentives for philanthropy and price elasticity -- 2.3.2. Composition of the charitable gift -- 2.3.3. PBOs: Eligible recipients -- 2.3.4. Tax incentives for donors -- 2.3.4.1. Deduction of donations from taxable income -- 2.3.4.2. Gift aid, or top-up schemes -- 2.3.4.3. Tax credits -- 2.3.4.4. Tax allocation schemes -- 2.3.5. Concluding remarks | |
| 505 | 8 | |a 2.4. Advantages and disadvantages of indirect subsidies -- 2.4.1. Indirect support crowds in private support -- 2.4.2. Allocation decision by the private sector -- 2.4.3. Involvement of the public with the arts -- 2.4.4. Ability-to-pay principle -- 2.4.5. Efficiency and effectiveness -- 2.4.6. Complex legislation -- 2.4.7. Controlling the size of subsidies -- 2.4.8. Changes in and abolishment of subsidies -- 2.4.9. Final remarks -- 2.5. International philanthropy -- 2.6. Art in a global world -- 2.7. What we know about cross-border donations to the arts | |
| 505 | 8 | |a 2.7.1. Data on grants to the arts from KBFUS -- 2.7.2. Cross-border giving to the arts in media coverage -- 2.7.3. Concluding remarks and opportunities for further research -- 2.8. Barriers to cross-border philanthropy -- 2.8.1. Legal barriers -- 2.8.2. Tax barriers -- 2.8.3. Concluding remarks -- 2.9. Debate on tax incentives for cross-border donations -- 2.9.1. Drainage of tax revenue -- 2.9.2. Anti-abuse arguments -- 2.9.3. Legal differences -- 2.9.4. The political philosophy of pluralism -- 2.9.5. Transnational objectives -- 2.9.6. Healthy international competition | |
| 500 | |a 2.9.7. International relations | ||
| 520 | |a This research assesses the existing solutions to obtaining a tax incentive on a cross-border charitable donation, in order to tackle the tax barriers involved in international fundraising. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Charitable uses, trusts, and foundations |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Nonprofit organizations |x Taxation |x Law and legislation. | |
| 650 | 7 | |a Charitable uses, trusts, and foundations |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Nonprofit organizations |x Taxation |x Law and legislation |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Buijze, Renate |t Tackling the International Tax Barriers to Cross-Border Charitable Giving |d Amsterdam : IBFD Publications USA, Incorporated,c2019 |z 9789087225841 |
| 830 | 0 | |a Doctoral series. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=30459274 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL30459274 | ||
| 994 | |a 92 |b IZTAP | ||