发布求助
文献互助 智能选刊 最新文献

The Routledge Handbook of Taxation and Philanthropy最新文献

筛选
英文 中文
Double taxation conventions as potential tools to promote cross-border philanthropic payments 双重征税协定是促进跨境慈善支付的潜在工具
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 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}
引用次数: 0
Trust and for-profit philanthropy 信托和盈利性慈善
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 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}
引用次数: 0
The design of tax incentives for giving 税收激励的设计
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 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}
引用次数: 0
Tax-price elasticity of charitable donations – evidence from the German taxpayer panel 慈善捐赠的税收价格弹性——来自德国纳税人小组的证据
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 10.4324/9781003139201-15
M. Adena
{"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}
引用次数: 9
Removing tax barriers to cross-border philanthropy 消除跨境慈善的税收壁垒
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 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}
引用次数: 0
Institutional shortcircuits 机构短路
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 10.4324/9781003139201-5
Emanuela Ceva
{"title":"Institutional shortcircuits","authors":"Emanuela Ceva","doi":"10.4324/9781003139201-5","DOIUrl":"https://doi.org/10.4324/9781003139201-5","url":null,"abstract":"","PeriodicalId":350245,"journal":{"name":"The Routledge Handbook of Taxation and Philanthropy","volume":"18 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":"127049605","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}
引用次数: 0
Aligning tax incentives with motivations for philanthropy 将税收优惠与慈善动机结合起来
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 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}
引用次数: 0
Inter-charity competition and efficiency 慈善机构间的竞争与效率
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 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}
引用次数: 0
Cross-border philanthropy 跨境慈善事业
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 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}
引用次数: 0
The proper relationship of private philanthropy and the liberal democratic state 私人慈善事业与自由民主国家的适当关系
The Routledge Handbook of Taxation and Philanthropy Pub Date : 2021-12-02 DOI: 10.4324/9781003139201-3
Rob Atkinson
{"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}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信