Pub Date : 2021-12-02DOI: 10.4324/9781003139201-20
Charles Sellen
{"title":"Philanthropy as a self-taxation mechanism with happy outcomes","authors":"Charles Sellen","doi":"10.4324/9781003139201-20","DOIUrl":"https://doi.org/10.4324/9781003139201-20","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"582 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134477764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-02DOI: 10.4324/9781003139201-23
Ursa Bernardic, M. Lebreton, Giedre Lideikyte Huber, H. Peter, Giuseppe Ugazio
{"title":"Behavioural philanthropy","authors":"Ursa Bernardic, M. Lebreton, Giedre Lideikyte Huber, H. Peter, Giuseppe Ugazio","doi":"10.4324/9781003139201-23","DOIUrl":"https://doi.org/10.4324/9781003139201-23","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"584 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123412776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-02DOI: 10.4324/9781003139201-14
Brigitte Alepin
{"title":"Treasury efficiency of the Canadian tax regime for private foundations and their founders","authors":"Brigitte Alepin","doi":"10.4324/9781003139201-14","DOIUrl":"https://doi.org/10.4324/9781003139201-14","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115231654","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-02DOI: 10.4324/9781003139201-30
Sigrid Hemels
{"title":"Tax reactions on entrepreneurial philanthropy","authors":"Sigrid Hemels","doi":"10.4324/9781003139201-30","DOIUrl":"https://doi.org/10.4324/9781003139201-30","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126295132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
C. Honegger, Romain Carnac, Philip Balsiger, A. Lambelet
{"title":"Why fiscally encourage philanthropy?","authors":"C. Honegger, Romain Carnac, Philip Balsiger, A. Lambelet","doi":"10.4324/9781003139201-4","DOIUrl":"https://doi.org/10.4324/9781003139201-4","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128738959","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-02DOI: 10.4324/9781003139201-31
Stephanie A. Koolen-Maas, C. van Teunenbroek, René Bekkers
{"title":"Culture change is hard","authors":"Stephanie A. Koolen-Maas, C. van Teunenbroek, René Bekkers","doi":"10.4324/9781003139201-31","DOIUrl":"https://doi.org/10.4324/9781003139201-31","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131899660","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-02DOI: 10.4324/9781003139201-26
R. Buijze
{"title":"Solutions to cross-border charitable giving in practice","authors":"R. Buijze","doi":"10.4324/9781003139201-26","DOIUrl":"https://doi.org/10.4324/9781003139201-26","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"139 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134350104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Philanthropy, class, and tax in France","authors":"Nicolas Duvoux","doi":"10.4324/9781003139201-7","DOIUrl":"https://doi.org/10.4324/9781003139201-7","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126580543","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-02DOI: 10.4324/9781003139201-35
P. Durand, Dominique Lemaistre, Laurence de Nervaux
{"title":"Impact of the overlap of public and private initiatives on the philanthropy tax regime in France","authors":"P. Durand, Dominique Lemaistre, Laurence de Nervaux","doi":"10.4324/9781003139201-35","DOIUrl":"https://doi.org/10.4324/9781003139201-35","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133530663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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