Abstract
Tax rules may form an impediment to philanthropic initiatives, including innovative activities such as social entrepreneurship and cross-border initiatives. This chapter analyses three specific tax barriers: barriers to cross-border philanthropy, possible barriers as a result of proposed EU corporate income tax harmonization, and barriers to philanthropy in the form of social entrepreneurship. The chapter also discusses solutions that have been developed to overcome these barriers. These include solutions created by both the philanthropic sector and governmental solutions. Also, not only successes are discussed, but failures as well. The chapter argues that to obtain inspiring best practices, the focus should not only be on the U.S. and Western European countries.
Original language | English |
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Title of host publication | Philanthropy: Multidisciplinary Perspectives |
Editors | Giulia Neri-Castracane, Giuseppe Ugazio |
Place of Publication | London |
Publisher | Routledge |
Chapter | 15 |
Pages | 278-294 |
Number of pages | 19 |
ISBN (Electronic) | 9781003546986 |
ISBN (Print) | 9781032903019 |
DOIs | |
Publication status | Published - 2025 May 13 |
Subject classification (UKÄ)
- Law
- Other Legal Research