We are currently editing a book called "Routledge Handbook of Taxation and Philanthropy", which will be an open access publication.
The volume is organised in four thematic sections in the field of taxation of philanthropic transactions. All the sections are conceived on an interdisciplinary prospective.
- The first section will cover theoretical aspects of justification of tax incentives for philanthropy from legal, economic, philosophical and historical stand point. It will seek the response to such questions as whether subsidizing philanthropy via taxes is compatible with the fundamental principles of democracy and whether it is acceptable and appropriate for private initiative be a substitute for State action.
- The second section will tackle various research questions related to the efficiency of tax incentives in boosting charitable giving, such as what tax incentive mechanisms are used in different countries to subsidize philanthropic activities and what is the empirical knowledge about the efficiency of specific tax instruments.
- The third section will analyze different tax aspects of cross-border charitable giving, for instance how countries define domestic and foreign philanthropy and whether tax barriers affect negatively cross-border philanthropic flows, including those aimed at development or humanitarian assistance.
- The final section will focus on corporate philanthropy and hybrid (profit/non-profit) activities, analyzing for instance the role of tax incentives in corporate philanthropy and the redefinition of the traditional boundaries of philanthropy by the phenomenon of social entrepreneurship.
This handbook will provide a balanced overview of current knowledge, identifying issues and discussing relevant debates. Authors will also reflect on where the research agenda is likely to advance in the future.
The preliminary list of topics and authors can be downloaded here. This list is regularly updated.