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Charitable Giving and Tax Policy: A Historical and Comparative Perspective (Studies of Policy Reform)

Editat de Gabrielle Fack, Camille Landais
Notă GoodReads:
en Limba Engleză Hardback – 15 Sep 2016
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 provisionof 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 mayexist. 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.
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Specificații

ISBN-13: 9780198723660
ISBN-10: 0198723660
Pagini: 164
Ilustrații: 17 Figures and 17 Tables
Dimensiuni: 144 x 221 x 16 mm
Greutate: 0.34 kg
Editura: Oxford University Press
Colecția OUP Oxford
Seria Studies of Policy Reform

Locul publicării: Oxford, United Kingdom

Notă biografică

Gabrielle Fack is an Associate Professor at the Paris School of Economics and a CEPR Research Affiliate. Her research focuses on the optimal provision of education and public goods. Her papers have been published in the Journal of Public Economics, American Economic Journal, Economic Policy, and Labour Economics.Camille Landais is Associate Professor in Economics at the London School of Economics and co-editor of the Journal of Public Economics. His research focuses on the optimal design of tax and social insurance systems and has published in the American Economic Review, the American Economic Journal, Economic Policy, the Journal of Public Economics, and the Quarterly Journal of Economics.