Charitable Donations and Wealth: Effect of a Legal Reform of Tax Incentives on Regular Donors

The present study is the first large-scale analysis of tax incentives for charitable giving in Switzerland for constant donors. Using unique panel data of the entire Geneva taxpayers’ population from 2001 to 2011, which includes the rare information on individual wealth of donors, we analyze tax incentives for charitable giving: income tax deductions, focusing on the frequency of donations and the characteristics of regular donors. The latter are not primarily driven by the ceilings for income tax incentives, even though their donations rise over time. However, we find that wealth is an important variable characterizing the donations’ frequency based on linear regression estimates

Tax Incentives for Charitable Giving: Evidence from the Canton of Geneva, Switzerland

This contribution presents the legal framework of income tax incentives for charitable giving in Switzerland and describes the reform putting this system in place in 2006. Using a unique data set shared by the Tax Administration of the Canton of Geneva for this purpose, we provide descriptive statistics about taxpayers’ charitable giving behaviour in Geneva from 2001 to 2011. In this period, the number of taxpayers deducting charitable contributions significantly increased. In contrast, the size of individual annual deductions (both mean and median) decreases. The data show that the amount of tax deductions for charitable giving sharply increases relative to income class, and the median charitable deduction by taxpayer rises exponentially with income (i.e. years 2001 and 2011). Currently, no clear effects of the 2006 tax reform are visible; however, more in-depth studies are needed in this respect

The Role of Environmental Taxes as a Fiscal Instrument for Mitigation of Environmental Pollution: Lithuanian Case

Environmental taxes are an important fiscal instrument for a country, as they help in the effortstowardsthe environmental policy goals. Taxes based on the polluter-pays principle influence the behaviour of market participants by discouraging them from undertaking an environmentally detrimental activity and by attracting additional budget funds for mitigation of the consequences of this kind of activity. Environmental protection is one of the priority areas in the Republic of Lithuania, meaning that it is highly important to assess the effect of the environmental taxes on the environmental pollution in the country and improve them following the best practice of other countries. The methodology of empirical research is based on the methods of descriptive statistics. According to the official statistics of Lithuania, majority of the environmental taxes collected and the maximum volumes of the emissions into the atmosphere are generated by the following groups of economic activities: agriculture, forestry and fishing; manufacturing; wholesale and retail trade, repair of motor vehicles and motorcycles. The study of trends in the environmental tax dynamics in Lithuania and other countries has demonstrated that Lithuania is the country which moves towards an environmental tax reform. Nonetheless, it is important to reconsider the country’s environmental tax rates and tax benefits and provide for the incentives for the groups of economic activities which are characterised by the highest GDP potential and lower environmental pollution

Inter-simple sequence repeat (ISSR) loci mapping in the genome of perennial ryegrass

The aim of this study was to identify and characterize new ISSR markers and their loci in the genome of perennial ryegrass. A subsample of the VrnA F2 mapping family of perennial ryegrass comprising 92 individuals was used to develop a linkage map including inter-simple sequence repeat markers (ISSR). Twelve ISSR fragments out of 29 were mapped to the linkage groups (LG) LG1, LG2, LG4, LG6 and LG7. The total map length was 250.7 cM. Selected ISSR fragments were cloned by transformation into plasmid pTZ57R and sequenced. For four ISSRs, BLAST search revealed a significant similarity to coding regions of known sequences within the current DNA databases. An ISSR fragment of 580 bp, produced by the (GACA) 4 TC primer present on LG6, showed a 95% identity to the Avena sativa L. transposon and repetitive DNA linked to the receptor kinase gene. A 780 bp fragment generated by (TG) 8 RT primer demonstrated a 70% similarity to the Hordeum vulgare germin gene GerA. Inter-SSR mapping will provide useful information for gene targeting, quantitative trait loci mapping and marker-assisted selection in perennial ryegrass. Inter-simple sequence repeat (ISSR) loci mapping in the genome of perennial ryegrass

Fluorescent <i>in situ</i> hybridization of the ribosomal RNA genes (5S and 35S) in the genus <i>Lolium: Lolium canariense</i>, the missing link with <i>Festuca</i>?

Two groups of taxa can be distinguished within the genus Lolium L. based on the pollination system, chromosome size, chromosomal location of nrDNA (5S and 35S (18S-5.8S-26S)] and nrDNA phylogeny. The first group includes self-pollinated taxa (L. temulentum, L. persicum and L. remotum), whereas the second group comprises cross-pollinated species (L. perenne, L. multiflorum and L. rigidum). Here we describe that the autogamous species have two 5S sites and four 35S sites in their genome. Two of the 35S sites are present in the chromosomes containing the 5S regions. The allogamous taxa possess two 5S rDNA sites and 6-10 35S sites per genome, depending on the species. Two of these regions (35S) may also be present in the chromosomes bearing 5S sites. Our study also demonstrates that Lolium canariense shows a distinctive pattern. It has two 5S and four 35S sites. In this case, the 35S loci are located in different chromosomes than the 5S. This cytogenetic pattern is consistent with that of Festuca pratensis. Thus, despite being allogamous, Lolium canariense does not entirely fit in either of the groups defined for the genus Lolium. The physical mapping of the nrDNA regions in L. canariense is different, and resembles that of F. pratensis, suggesting that this Macaronesian Lolium could be intermediate between Festuca and Lolium

Activité à but lucratif d'une entité d'utilité publique exonérée d'impôt: Notion et limites

L'activité commerciale d'une entité fiscalement exonérée est sujette à des limites bien précises établies par le législateur. Le non-respect de ces limites entraîne un risque de perte du statut exonéré, avec toutes les conséquences en découlant (telle la non-déductibilité des dons versés en faveur des donateurs). Le fondement de cette condition d'exonération ainsi que ces limites font l'objet de la présente contribution

Foundations in Europe from a tax perspective – observations and trends

This article describes the major trends in the legal framework related to tax aspects of charitable giving in Europe