Pub Date : 2021-12-02DOI: 10.4324/9781003139201-25
X. Oberson
{"title":"Double taxation conventions as potential tools to promote cross-border philanthropic payments","authors":"X. Oberson","doi":"10.4324/9781003139201-25","DOIUrl":"https://doi.org/10.4324/9781003139201-25","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"102 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":"116470541","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: 10.4324/9781003139201-32
Steven A. Dean, Dana Brakman Reiser
{"title":"Trust and for-profit philanthropy","authors":"Steven A. Dean, Dana Brakman Reiser","doi":"10.4324/9781003139201-32","DOIUrl":"https://doi.org/10.4324/9781003139201-32","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"4 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":"133872686","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: 10.4324/9781003139201-13
Richard M. Steinberg
{"title":"The design of tax incentives for giving","authors":"Richard M. Steinberg","doi":"10.4324/9781003139201-13","DOIUrl":"https://doi.org/10.4324/9781003139201-13","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"21 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":"116633222","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: 10.4324/9781003139201-15
M. Adena
I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for higher incomes. Permanent income elasticity does not vary much among income classes, is rather low, and ranges between 0.2-0.3. The donors adjust their donations gradually after changes in the tax schedule and respond to future predictable changes in price. They respond to changes in current and, to a smaller extent, in future income.
{"title":"Tax-price elasticity of charitable donations – evidence from the German taxpayer panel","authors":"M. Adena","doi":"10.4324/9781003139201-15","DOIUrl":"https://doi.org/10.4324/9781003139201-15","url":null,"abstract":"I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for higher incomes. Permanent income elasticity does not vary much among income classes, is rather low, and ranges between 0.2-0.3. The donors adjust their donations gradually after changes in the tax schedule and respond to future predictable changes in price. They respond to changes in current and, to a smaller extent, in future income.","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"5 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":"115059394","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: 10.4324/9781003139201-28
Natalie Silver
{"title":"Removing tax barriers to cross-border philanthropy","authors":"Natalie Silver","doi":"10.4324/9781003139201-28","DOIUrl":"https://doi.org/10.4324/9781003139201-28","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"9 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":"117321724","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: 10.4324/9781003139201-19
J. Cutler
{"title":"Aligning tax incentives with motivations for philanthropy","authors":"J. Cutler","doi":"10.4324/9781003139201-19","DOIUrl":"https://doi.org/10.4324/9781003139201-19","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"32 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":"121848679","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: 10.4324/9781003139201-21
J. Lohse, K. Scharf
{"title":"Inter-charity competition and efficiency","authors":"J. Lohse, K. Scharf","doi":"10.4324/9781003139201-21","DOIUrl":"https://doi.org/10.4324/9781003139201-21","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"7 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":"125742276","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: 10.4324/9781003139201-27
Eric M. Zolt
{"title":"Cross-border philanthropy","authors":"Eric M. Zolt","doi":"10.4324/9781003139201-27","DOIUrl":"https://doi.org/10.4324/9781003139201-27","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"23 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":"133032207","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":"The proper relationship of private philanthropy and the liberal democratic state","authors":"Rob Atkinson","doi":"10.4324/9781003139201-3","DOIUrl":"https://doi.org/10.4324/9781003139201-3","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"80 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":"123252592","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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