Tackling the International Tax Barriers to Cross-Border Charitable Giving

Tackling the International Tax Barriers to Cross-Border Charitable Giving

This research assesses the existing solutions to obtaining a tax incentive on a cross-border charitable donation, in order to tackle the tax barriers involved in international fundraising.

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Bibliographic Details
Main Author: Buijze, Renate
Format: eBook
Language:English
Published: Amsterdam : IBFD Publications USA, Incorporated, 2019.
Series:Doctoral series.
Subjects:
Charitable uses, trusts, and foundations > Taxation > Law and legislation.
Nonprofit organizations > Taxation > Law and legislation.
Charitable uses, trusts, and foundations > Taxation > Law and legislation
Nonprofit organizations > Taxation > Law and legislation
Online Access:Click for online access
Table of Contents:
  • Cover
  • IBFD Doctoral Series
  • Title
  • Copyright
  • List of Abbreviations
  • Chapter 1: Introduction
  • 1.1. Tax incentives and international philanthropy for the arts
  • 1.2. Solutions that allow for a tax benefit for cross-border gifts
  • 1.3. Research questions, scope and aim of the research
  • 1.3.1. Research questions
  • 1.3.2. Scope of the research
  • 1.3.3. Aim of the research
  • 1.4. Definitions
  • 1.4.1. Tax incentives for individual philanthropy
  • 1.4.2. PBOs and arts organizations
  • 1.5. Outline
  • Chapter 2: Theoretical Basis: International Philanthropy, Tax Incentives and the Arts
  • 2.1. Philanthropy for the arts
  • 2.1.1. Philanthropic giving
  • 2.1.2. Historic developments in cultural policy and philanthropy for the arts
  • 2.1.3. Fundraising
  • 2.1.4. Final remarks on the literature on arts philanthropy
  • 2.2. Government and the arts
  • 2.2.1. Cultural legacy
  • 2.2.2. Aesthetic value of art
  • 2.2.3. Cultural identity
  • 2.2.4. Economic spillover
  • 2.2.5. Merit good
  • 2.2.6. Income redistribution
  • 2.2.7. Public goods
  • 2.2.8. External benefits
  • 2.2.9. Lack of information
  • 2.2.10. Non-market demand
  • 2.2.11. Imperfect competition
  • 2.2.12. Increasing returns to scale
  • 2.2.13. Productivity lag and rising costs
  • 2.2.14. Concluding remarks
  • 2.3. Indirect support for the arts
  • 2.3.1. Tax incentives for philanthropy and price elasticity
  • 2.3.2. Composition of the charitable gift
  • 2.3.3. PBOs: Eligible recipients
  • 2.3.4. Tax incentives for donors
  • 2.3.4.1. Deduction of donations from taxable income
  • 2.3.4.2. Gift aid, or top-up schemes
  • 2.3.4.3. Tax credits
  • 2.3.4.4. Tax allocation schemes
  • 2.3.5. Concluding remarks
  • 2.4. Advantages and disadvantages of indirect subsidies
  • 2.4.1. Indirect support crowds in private support
  • 2.4.2. Allocation decision by the private sector
  • 2.4.3. Involvement of the public with the arts
  • 2.4.4. Ability-to-pay principle
  • 2.4.5. Efficiency and effectiveness
  • 2.4.6. Complex legislation
  • 2.4.7. Controlling the size of subsidies
  • 2.4.8. Changes in and abolishment of subsidies
  • 2.4.9. Final remarks
  • 2.5. International philanthropy
  • 2.6. Art in a global world
  • 2.7. What we know about cross-border donations to the arts
  • 2.7.1. Data on grants to the arts from KBFUS
  • 2.7.2. Cross-border giving to the arts in media coverage
  • 2.7.3. Concluding remarks and opportunities for further research
  • 2.8. Barriers to cross-border philanthropy
  • 2.8.1. Legal barriers
  • 2.8.2. Tax barriers
  • 2.8.3. Concluding remarks
  • 2.9. Debate on tax incentives for cross-border donations
  • 2.9.1. Drainage of tax revenue
  • 2.9.2. Anti-abuse arguments
  • 2.9.3. Legal differences
  • 2.9.4. The political philosophy of pluralism
  • 2.9.5. Transnational objectives
  • 2.9.6. Healthy international competition

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