Beyond the water's edge: Re-thinking the tax treatment of Australian cross-border donations

Silver, Natalie S. (2016) Beyond the water's edge: Re-thinking the tax treatment of Australian cross-border donations. PhD thesis, Queensland University of Technology.


This thesis considers whether the current tax incentives for Australian cross-border philanthropy and their oversight are appropriate to both regulate and facilitate international giving. It finds that Australia has resisted the international trend of liberalising tax incentives for cross-border philanthropy by maintaining a flawed water’s edge policy that limits the ability of Australian donors to engage in tax-effective international giving. The thesis concludes by offering Australian policymakers a principled basis for reform that seeks to maintain an appropriate balance between protecting the interests of the fiscal state and enabling its citizens to fully and effectively contribute to philanthropy’s globalisation.

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13 since deposited on 03 Aug 2016
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ID Code: 97528
Item Type: QUT Thesis (PhD)
Supervisor: McGregor-Lowndes, Myles & Tarr, Julie-Anne
Keywords: charitable deduction, charitable gift, gift deductibility, cross-border philanthropy, international philanthropy, deductible gift recipient, cross-border donations, philanthropic globalisation
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Institution: Queensland University of Technology
Deposited On: 03 Aug 2016 00:43
Last Modified: 03 Aug 2016 00:43

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