Philanthropy and taxation: legal and economic analysis of the efficiency of the existing legal framework and legislative proposals

Prof. Henry Peter and Dr Giedre Lideikyte Huber

This pioneering project, which was launched in 2019, examines the justification and influence that tax systems have on philanthropy and the possible solutions to foster pro-social initiatives. The researchers involved by the GCP are studying this issue both in Switzerland and internationally, identifying the various tax treatments than can be applied to individuals and companies who give or receive charitable contributions and issuing recommendations on how to improve tax policy.

This research is supported by the Swiss National Science Foundation over 4 years (2018-2022) .


>> Latest Output - the full list is available on the Taxation and Philanthropy website




 >> Full list