Scientific article
Comment
OA Policy
English

The OECD Report on Taxation and Philanthropy : Main Findings and Policy Options for Switzerland

Published inExpert Focus, no. Februar, p. 108-112
Publication date2021
Abstract

This article discusses the recent OECD report in the field of taxation and philanthropy, presenting its main findings and policy options for Switzerland. The Swiss legislator could be inspired by certain suggestions, such as clearly defining the policy goals for incentivising philanthropy with taxes, reassessing the current restrictions on tax support for cross-border philanthropy, and improving data collection on tax incentives for charitable giving.

Keywords
  • Tax policy
  • Philanthropy
  • Tax incentives
  • OECD
  • Taxation
  • Charitable giving
  • Donation
Funding
  • Swiss National Science Foundation - Taxation and philanthropy
Citation (ISO format)
LIDEIKYTE-HUBER, Giedre, PETER, Henry. The OECD Report on Taxation and Philanthropy : Main Findings and Policy Options for Switzerland. In: Expert Focus, 2021, n° Februar, p. 108–112.
Main files (1)
Article (Published version)
Identifiers
  • PID : unige:148570
Journal ISSN2297-5624
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574downloads

Technical informations

Creation05/02/2021 10:34:00
First validation05/02/2021 10:34:00
Update17/07/2023 07:18:51
Status update17/07/2023 07:18:51
Last indexation31/10/2024 21:10:50
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