Philanthropy and taxation: legal and economic analysis of the efficiency of the existing legal framework and legislative proposals
Prof. Henry Peter and Prof. Giedre Lideikyte Huber
This pioneering project, which was launched in 2019, examines the justification and influence that tax systems have on philanthropy and the possible solutions to foster pro-social initiatives. The researchers involved by the GCP are studying this issue both in Switzerland and internationally, identifying the various tax treatments than can be applied to individuals and companies who give or receive charitable contributions and issuing recommendations on how to improve tax policy.
This research is supported by the Swiss National Science Foundation over 4 years (2018-2022) .
Outcomes
>> Latest Output - the full list is available on the Taxation and Philanthropy website
Publications
- The complicated issue of tax incentives, Giedre Lideikyte Huber and Henry Peter, Special feature Alliance, September 2024
- Forecasting Geneva’s donors and their charitable deductions, Book of Short Paper SIS 2024, Marta Pittavino and Giedre Lideikyte-Huber
- I. Murray, Review of the Handbook of Taxation and Philanthropy, in: Third Sector Review, Volume 28 N°1, 2022
- Giedre Lideikyte Huber, Marta Pittavino, "Who donates and how? New evidence on the tax incentives in the canton of Geneva, Switzerland”, in Journal of Empirical Legal Studies, 19:3, 2022
- The Routledge Handbook of Taxation and Philanthropy, Routledge, 2021
- Giedre Lideikyte Huber, Marta Pittavino and Henry Peter “Tax incentives for charitable giving: Evidence from the Swiss Canton of Geneva"
- Ursa Bernardic, Mael Lebreton, Giedre Lideikyte-Huber, Henry Peter, Giuseppe Ugazio, “When and how do tax incentives promote Prosocial Behavior and Charitable Giving?”
- Giedre Lideikyte Huber “Foundations in Europe from a tax perspective: observations and trends” in: Hanna Surmatz/ Nikoleta Bitterova (eds) Comparative Highlights of Foundation Laws (The Operating Environment for Foundations in Europe), 2021, pp.24-25
- The OECD Report on Taxation and Philanthropy - Main findings and policy options for Switzerland, G. Lideikyte Huber & H. Peter, Expert Focus, 2/2021, pp.108-112
- OECD report "Taxation and philanthropy", based on a joint research conducted with the GCP
- Taxation and philanthropy, Policy brief, OECD and Geneva Centre for Philanthropy, 11/2020
- Giedre Lideikyte Huber “Switzerland: Reassessing Tax Incentives, Data Collection & Sector Transparency”, PANL Perspectives, Carlton University, 2021
Events
- 23-28 .10.2022 - General Congress of the International Academy Asunción, Paraguay
- 27.09.2022 - 8th Swiss Philanthropy Studies Workshop (CEPS), Basel
- 23-24.09.2022 - Charity Law Workshop, University of Notre Dame’s London Global Gateway, London
- 7.09.2022 - Tax Research Network 2022 Annual Conference, University of Edinbourg
- 29.04.2022 - MIT Statistics and Data Science Seminar, Boston
- 2-3.12.2021 - ERNOP Conference“Building bridges in the aftermath of Covid-19: Where will the philanthropy of today lead us tomorrow?” , Dublin
- 02.12.2021 - Building bridges “Financing sustainable initiatives and social entreprises: innovative means”, Geneva
- 01.12.2021 - PSSP Conference « Fiscalité et philanthropie » (Philanthropy & Social Sciences Program), Paris
- 10.11.2021 - Forum des fondations 2021 « Meilleures pratiques, impact et responsabilité », Lausanne
- 09.09.2021 - ISTR Book Club: The Routledge Handbook of Taxation and Philanthropy, online
- 25-26-27 November 2020 - International Conference on Taxation and Philanthropy
Teaching
- DAS in strategic and operational philanthropy , Module "Régime fiscal applicable aux acteurs de la philanthropie", Giedre Lideikyte Huber (Lecturer)
