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

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

Conceptual problems of the corporate tax: Swiss and comparative aspects

The present dissertation analyzes fundamental theoretical controversies related to the concept and the justification of corporate taxation. It focuses on legal, historical and public finance aspects of two legal systems: a continental one (Swiss law) and an Anglo-Saxon one (US Law). Part I focuses the analysis of the entity classification rules for corporate tax purposes: which entities are subjected to the corporate tax and under what rules. We conclude that no absolute common feature exists that would justify why certain entities are corporate taxpayers whereas others are not. Part II analyzes legal, philosophical and economic justification and criticisms of the corporate tax: why certain entities are subjected to corporate taxation. We identify several fundamental theoretical and practical controversies of the corporate taxation, such as incompatibility with the principle of individual ability to pay and distortion of the effects of the individual income taxation of corporate stakeholders (not only shareholders)

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

An Act of Love? Tax Aspects of Corporate Philanthropy

The present article discusses several tax aspects related to corporate philanthropy. Unlike individual giving, the taxation of corporate philanthropy received – and still receives - little scientific attention. In general, legislator treats corporations as individuals for tax purposes, subjecting them to the same tax incentives for charitable giving. However, the economic research - still rather scarce - on corporate giving behaviour suggests that it is very different from the individual giving. In this article, I argue that policy makers should consider this fact when creating tax incentives for corporate philanthropy