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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]

Abstract

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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180 since deposited on 31 May 2012
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ID Code: 50693
Item Type: Working Paper
Additional URLs:
Keywords: Tax, Accounting, Charity
ISBN: 1864354852
ISSN: 1037-1516
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)
Copyright Owner: Copyright 2000 Queensland University of Technology
Deposited On: 01 Jun 2012 08:40
Last Modified: 03 Jun 2012 01:52

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