Tax concessions in support of charitable giving: an international comparison


Autoria(s): Smith, Greg
Data(s)

01/05/2000

Resumo

The Australian taxation system encourages charitable giving through tax deductibility for donations made by individuals and companies, and via tax exemption for income distributed to charities through charitable trusts. Other means of giving, such as through bequests enjoy little tax concessions...

Formato

application/pdf

Identificador

http://eprints.qut.edu.au/50693/

Publicador

Queensland University of Technology

Relação

http://eprints.qut.edu.au/50693/1/85.Smith.pdf

Smith, Greg (2000) Tax concessions in support of charitable giving: an international comparison. Queensland University of Technology, Brisbane. [Working Paper]

Direitos

Copyright 2000 Queensland University of Technology

Fonte

Australian Centre for Philanthropy and Nonprofit Studies

Palavras-Chave #150104 International Accounting #150107 Taxation Accounting #160000 STUDIES IN HUMAN SOCIETY #Tax #Accounting #Charity
Tipo

Working Paper