Tax Incentives for Cross-Border Giving in an Era of Philanthropic Globalization: A Comparative Perspective

Canadian Journal of Comparative and Contemporary Law, 6(1), 2020, pp.109-150

42 Pages Posted: 13 Jan 2021

See all articles by Natalie Silver

Natalie Silver

The University of Sydney Law School

Renate Buijze

Erasmus University Rotterdam (EUR), Erasmus School of Law, Students

Date Written: November 1, 2020

Abstract

The 21st century has ushered in an era of philanthropic globalization marked by a significant rise in international charitable giving. At the same time, cross-border philanthropy has raised legitimate fiscal and regulatory concerns for government. To understand how donor countries have responded to this changed global philanthropic landscape, we use comparative tax methodology to develop a spectrum of approaches to the tax treatment of cross-border giving and apply tax policy criteria to critically evaluate the divergent approaches of Australia and the Netherlands, located at opposing ends of the spectrum. Findings from the comparative analysis reveal that in the current global environment for philanthropy there is a strong case to be made for allowing tax deductible donations to cross borders.

Keywords: tax incentives, tax deduction, comparative tax methodology, cross-border donations, international philanthropy, charitable giving, philanthropic globalization

JEL Classification: K10, K30

Suggested Citation

Silver, Natalie and Buijze, Renate, Tax Incentives for Cross-Border Giving in an Era of Philanthropic Globalization: A Comparative Perspective (November 1, 2020). Canadian Journal of Comparative and Contemporary Law, 6(1), 2020, pp.109-150, Available at SSRN: https://ssrn.com/abstract=3765102

Natalie Silver (Contact Author)

The University of Sydney Law School ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

Renate Buijze

Erasmus University Rotterdam (EUR), Erasmus School of Law, Students ( email )

Netherlands

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