000			01611nab a2200301 c 4500
003			ES-MaIEF
005			20190305141650.0
007			ta
008			190305t2018 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_953659 _aMartin, Fiona
245		4	_aThe income tax exemption of charities and the tax deductibility of charitable donations _b : The United States and Australia compared _c Fiona Martin and Timothy M. Todd
260			_c2018
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThis 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.
650		4	_942899 _aDONACIONES
650		4	_932313 _aBENEFICENCIA
650		4	_947460 _aIMPUESTOS
650		4	_944038 _aEXENCIONES TRIBUTARIAS
650		4	_941769 _aDEDUCCIONES
650		4	_932206 _aAUSTRALIA
650		4	_942888 _aESTADOS UNIDOS
700	1		_963465 _aTodd, Timothy M.
773	0		_9158549 _oOP 1867/2018/4 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 33, n. 4, 2018, p. 667-699
942			_cART
999			_c140093 _d140093