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 over 4 years (2018-2022) .
Outcomes
>> Latest Output - the full list is available on the Taxation and Philanthropy website
Publications
- , Giedre Lideikyte Huber and Henry Peter, Special feature Alliance, September 2024
- IV. SIS 2024. Italian Statistical Society Series on Advances in Statistics. Springer, Cham., Marta Pittavino et Giedre Lideikyte-Huber
- I. Murray, , in: Third Sector Review, Volume 28 N°1, 2022
- Giedre Lideikyte Huber, Marta Pittavino, ", in Journal of Empirical Legal Studies, 19:3, 2022
- , 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 “” 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
- , based on a joint research conducted with the GCP
- , OECD and Geneva Centre for Philanthropy, 11/2020
- Giedre Lideikyte Huber PANL Perspectives, Carlton AV短视频, 2021
Events
- 23-28 .10.2022 - Paraguay
- 27.09.2022 - 8th Swiss Philanthropy Studies Workshop (CEPS), Basel
- 23-24.09.2022 - , London
- 7.09.2022 - , AV短视频 of Edinbourg
- 29.04.2022 - Seminar, Boston
- 2-3.12.2021 - Conference“Building bridges in the aftermath of Covid-19: Where will the philanthropy of today lead us tomorrow?”, Dublin
- 02.12.2021 - , Geneva
- 01.12.2021 - PSSP Conference « Fiscalité et philanthropie » (), Paris
- 10.11.2021 -, Lausanne
- 09.09.2021 -Book Club: The Routledge Handbook of Taxation and Philanthropy
- 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)
