Martin, Fiona
The income tax exemption of charities and the tax deductibility of charitable donations : The United States and Australia compared / Fiona Martin and Timothy M. Todd .-- , 2018
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
This article analyses and compares the income tax exemption for charities and the tax deductibility of donations to charities in the United States of America and Australia both from a fiscal and social perspective. It commences with an explanation of not-for-profit status and the development of the legal concept of charity in both countries. It then compares the different approaches in Australia and the US to this legal concept and the rise of the income tax exemption and its significance both financially and socially.
DONACIONES
BENEFICENCIA
IMPUESTOS
EXENCIONES TRIBUTARIAS
DEDUCCIONES
AUSTRALIA
ESTADOS UNIDOS
Todd, Timothy M.
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695X v. 33, n. 4, 2018, p. 667-699
The income tax exemption of charities and the tax deductibility of charitable donations : The United States and Australia compared / Fiona Martin and Timothy M. Todd .-- , 2018
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
This article analyses and compares the income tax exemption for charities and the tax deductibility of donations to charities in the United States of America and Australia both from a fiscal and social perspective. It commences with an explanation of not-for-profit status and the development of the legal concept of charity in both countries. It then compares the different approaches in Australia and the US to this legal concept and the rise of the income tax exemption and its significance both financially and socially.
DONACIONES
BENEFICENCIA
IMPUESTOS
EXENCIONES TRIBUTARIAS
DEDUCCIONES
AUSTRALIA
ESTADOS UNIDOS
Todd, Timothy M.
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695X v. 33, n. 4, 2018, p. 667-699