The Routledge Handbook of Taxation and Philanthropy (Record no. 53373)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02933naaaa2200421uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | https://directory.doabooks.org/handle/20.500.12854/74944 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220220001920.0 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781003139201 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781000514216 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780367688271 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781003139201 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780367688288 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.4324/9781003139201 |
| Terms of availability | doi |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | English |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KJVX |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFFD |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | JKSN1 |
| Source | bicssc |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Peter, Henry |
| Relationship | edt |
| 245 10 - TITLE STATEMENT | |
| Title | The Routledge Handbook of Taxation and Philanthropy |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | Taylor & Francis |
| Date of publication, distribution, etc. | 2022 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 electronic resource (738 p.) |
| 506 0# - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Open Access |
| Source of term | star |
| Standardized terminology for access restriction | Unrestricted online access |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE | |
| Terms governing use and reproduction | Creative Commons |
| Use and reproduction rights | https://creativecommons.org/licenses/by-nc-nd/4.0/ |
| Source of term | cc |
| -- | https://creativecommons.org/licenses/by-nc-nd/4.0/ |
| 546 ## - LANGUAGE NOTE | |
| Language note | English |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Non-profitmaking organizations |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Public finance |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Charities, voluntary services & philanthropy |
| Source of heading or term | bicssc |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Non-profitmaking organizations |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Public finance and taxation |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Charities, voluntary services and philanthropy |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lideikyte Huber, Giedre |
| Relationship | edt |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Peter, Henry |
| Relationship | oth |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lideikyte Huber, Giedre |
| Relationship | oth |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://library.oapen.org/bitstream/20.500.12657/52010/1/9781000514216.pdf">https://library.oapen.org/bitstream/20.500.12657/52010/1/9781000514216.pdf</a> |
| Access status | 0 |
| Public note | DOAB: download the publication |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://directory.doabooks.org/handle/20.500.12854/74944">https://directory.doabooks.org/handle/20.500.12854/74944</a> |
| Access status | 0 |
| Public note | DOAB: description of the publication |
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