Download or read book Canadian Tax Reform and Private Philanthropy written by Richard Miller Bird and published by . This book was released on 1976 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study examining the evolution and changes in the scope and nature of charitable donations for purposes of taxation.
Download or read book The Routledge Handbook of Taxation and Philanthropy written by Henry Peter and published by Routledge. This book was released on 2021-12-24 with total page 759 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.
Download or read book Regulation written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1977 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Papers written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1977 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Papers Regulation written by and published by . This book was released on 1977 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Download or read book Between State and Market written by Jim Phillips and published by McGill-Queen's Press - MQUP. This book was released on 2001-05-08 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first section of the book contains an overview of the charitable sector in Canada, a sociological review of altruism in different societies, a discussion of altruism in various philosophical and religious traditions, an economic analysis of "rational voluntarism," and an assessment of the relationship between the charitable sector and the welfare state. The second section contains five papers on the legal definition of charity, both general (the jurisprudence of the Federal Court of Appeal and a proposal for rethinking the concept of "public benefit"), and particular (the political purposes doctrine, religion as charity, and a commentary on the recent major Supreme Court decision on the meaning of charity). The third section deals with the tax status of charities: two papers evaluate the current tax credit system and one deals with the administration of charities by the Canada Customs and Revenue Agency. The final section contains essays on charities and commercial enterprise, on the regulation of fund-raising, and on needed reforms in non-profit corporation law. At a time when the federal government is about to embark on a wide range of policy initiatives to assist and regulate the non-profit sector, these essays are necessary reading for anyone concerned with the future of the charitable sector in Canada. Contributors include Neil Brooks (Osgoode Hall Law School), Cara Cameron (McGill), Bruce Chapman, Kevin Davis (Toronto), Abraham Drassinower (Toronto), David Duff (Toronto), Richard Janda (McGill), Will Kymlicka (Queen's), Andrée Lajoie (Montreal), Mayo Moran (Toronto), Charles-Maxime Panaccio (office of Mr Justice Charles Gonthier), Jim Phillips, Jane Allyn Piliavin (Wisconsin-Madison), David Sharpe (Attorney-General's Office, New York State), Lorne Sossin (Osgoode Hall Law School), David Stevens, and Jen-Chieh Ting (Academia Sinica).
Download or read book Alternatives to the Current Federal Estate Tax System written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2008 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Towards the Biosphere Reserve written by Clifford J. Martinka and published by [Washington?] : The Service. This book was released on 1983 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Not for Profit Law written by Matthew Harding and published by Cambridge University Press. This book was released on 2014-05-08 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: Applies comparative and theoretical perspectives to not-for-profit law, taxation and regulation to deepen understanding of the sector.
Download or read book Not for profit Incorporator s Handbook written by and published by . This book was released on 2012* with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Just Giving written by Rob Reich and published by Princeton University Press. This book was released on 2020-05-05 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a form of power that is largely unaccountable and lavishly tax-advantaged. Philanthropy currently fails democracy, but Rob Reich argues that it can be redeemed. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice.
Download or read book Canadian Tax Papers written by and published by . This book was released on 1993 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Personal Wealth Taxation written by Roger S. Smith and published by Canadian Tax Foundation = Association canadienne d'études fiscales. This book was released on 1993 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study was begun in 1989. It examines past and current reasons for taxing personal wealth, about wealth concentration, inheritance tax and economic effects of such taxes.
Download or read book Charitable Giving and Tax Policy written by Gabrielle Fack and published by Oxford University Press. This book was released on 2016 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Download or read book Canadian Tax Journal written by and published by . This book was released on 1983 with total page 1224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
