Tax concessions in support of charitable giving: an international comparison
Smith, Greg (2000) Tax concessions in support of charitable giving: an international comparison. Queensland University of Technology, Brisbane. [Working Paper]
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...
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|Item Type:||Working Paper|
|Keywords:||Tax, Accounting, Charity|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > International Accounting (150104)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Australian and New Zealand Standard Research Classification > STUDIES IN HUMAN SOCIETY (160000)
|Divisions:||Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies|
|Copyright Owner:||Copyright 2000 Queensland University of Technology|
|Deposited On:||31 May 2012 22:40|
|Last Modified:||24 Sep 2015 06:52|
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