- 25/11/2020Are tax incentives for philanthropy justified? [2:08:48]874VN3-2760-2020-2021-U-12-04- Prof. Emanuela Ceva - University of Geneva, CH - Prof. Nicolas Duvoux - Paris VIII University, FR - Prof. Brigitte Alepin - University of Quebec Outaouais, CAN - Dr. David Grieder – ProFonds - Prof. Calum Carmichael - Carleton University, Ottawa, CAN - Prof. Ann O'Connell - University of Melbourne, AU - Prof. Ian Murray - University of Western Australia, AU - Prof. Pamala Wiepking - Center for Philanthropic Studies at VU Amsterdam, NL - Prof. Robert Atkinson - Florida State University College of Law, USA - Dr. Alastair Thomas - OECD, FR - Dr. Giedre Lideikyte Huber - University of Geneva, CH - Prof. Henry Peter - University of Geneva, CH
- 26/11/2020Cross-border philanthropy and tax barriers: should they be eliminated? [1:36:48]558VN3-2760-2020-2021-U-12-04-A- Hanna Surmatz - European Foundation Centre AISBL (EFC), BE - Ludwig Forrest - Social Engagement, King Baudouin Foundation / TGE, BE - Max von Abendroth - DAFNE, BE - Dr. Natalie Silver - University of Sydney, AU - Prof. Eric Zolt - University of California, USA - Prof. Xavier Oberson - University of Geneva, CH - Dr. Alastair Thomas - OECD, FR - Prof. Ann O'Connell - University of Melbourne, AU - Sabrina Grassi - Swiss Philanthropy Foundation, CH - Dr. Giedre Lideikyte Huber - University of Geneva, CH - Prof. Henry Peter - University of Geneva, CH
- 26/11/2020Public Conference [1:15:33]815VN3-2760-2020-2021-U-12-04-BThe focus on Philanthropy has substantially increased over the last decade, attracting growing attention from policy makers, the media, the academic community and the public at large. The Notre Dame catastrophe and the COVID-19 pandemic have significantly raised public awareness of the tax treatment to be applied to philanthropic initiatives. The relationship between taxation and philanthropic giving poses a number of fundamental questions. For instance, is it justified to offer tax deductions as a “reward” for donations? Are tax incentives for philanthropy a cost or a benefit to society? Are tax incentives designed in a fair and efficient manner? Can best practices be identified by comparing existing national schemes? The OECD and the Geneva Centre for Philanthropy have launched a joint research project that addresses these issues. The project is the first large- scale international comparative study and will lead to a milestone report on taxation and philanthropy. On the occasion of the Conference, Mr. Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration at the OECD, presented the report and provided answers to these crucial questions. The Fondation Lombard Odier Prize for Academic Excellence in Philanthropy was awarded during the Conference. - Prof....
- 26/11/2020Workshop for Junior Scholars [2:27:03]517VN3-2760-2020-2021-V-12-04- Zanda Zilgalve - University of Latvia, LV - Dr. Bojana Radovanovic - University of Belgrade, SRB - Matthieu Debief - University of Geneva, CH - Romain Carnac - University of Applied Sciences and Arts of Western Switzerland - HETSL, CH - Caroline Honegger - University of Applied Sciences and Arts of Western Switzerland - HETSL, CH - Dr. Charles Sellen - Lilly Family School of Philanthropy (IUPUI), USA - Dr. Jo Cutler - University of Birmingham, UK - Dr. Giulia Neri-Castracane - University of Geneva, CH - Marta Zamoraska - University of Lausanne, CH - Francesca Amaddeo - University of Applied Sciences and Arts of Southern Switzerland – SUPSI, CH - Ivan Bottinelli - University of Applied Sciences and Arts of Southern Switzerland – SUPSI, CH - Damian Schweighauser - University of Basel, CH - Arielle Dubois - University of Geneva, CH - Prof. Emanuela Ceva - University of Geneva, CH - Dr. Emma Tieffenbach - University of Geneva, CH - Prof. Fiona Martin - UNSW Sydney, AU - Prof. Ian Murray - University of Western Australia, AU - Dr. Natalie Silver - University of Sydney, AU - Prof. Pamala Wiepking - Center for Philanthropic Studies at VU Amsterdam, NL - Prof. Sigrid Hemels - Erasmus University Rotterdam, NL - Dr. Giedre Lideikyte Huber - University of Geneva, CH - Prof....
- 27/11/2020What is the role of tax incentives in corporate philanthropy and social... [2:18:17]474VN3-2760-2020-2021-U-12-04-C- Prof. Sigrid Hemels - Erasmus University Rotterdam, NL - Prof. Rene Bekkers - VU University Amsterdam, NL - Stephanie Maas - VU University Amsterdam, NL - Prof. Fiona Martin - UNSW Sydney, AU - Prof. Dana Brakman Reiser - Brooklyn Law School, USA - Prof. Steven Dean - NYU School of Law, USA - Dominique Lemaistre - Fondation de France, FR - Laurence de Nervaux - Observatory of philanthropy, Fondation de France, FR - Philippe Durand - PwC, FR - Dr. Raphaël Gani - Swiss Federal Administrative Court (Tax court), CH - Dr. Florian Regli - University of St.Gallen, CH - Prof. Peter Hongler - University of St. Gallen, CH - David Bradburry - OECD, FR - Prof. Ian Murray - University of Western Australia, AU - Dr. Giedre Lideikyte Huber - University of Geneva, CH - Prof. Henry Peter - University of Geneva, CH
- 27/11/2020Which types of tax incentives for philanthropic activities are conceivable... [2:14:52]517VN3-2760-2020-2021-U-12-04-D- Prof. Richard Steinberg - Lilly Family School of Philanthropy (IUPUI), USA - Jennifer Mayo - University of Michigan, USA - Prof. Nicolas Duquette - Sol Price School of Public Policy, USA - Malini Chakravarty - Centre for Budget and Governance Accountability (CBGA), India - Dr. Priyadarshini Singh - Centre for Social Impact and Philanthropy (CSIP), Centre for Policy Research (CPR), India - Prof. Kimberley Scharf - University of Birmingham, UK - Prof. Camille Landais - London School of Economics, UK - Prof. Gabrielle Fack - Paris Dauphine University - Paris Sciences & Lettres, FR - Dr. Marta Pittavino - University of Geneva, CH - Dr. Giedre Lideikyte Huber - University of Geneva, CH - Prof. Henry Peter - University of Geneva, CH - Prof. Giuseppe Ugazio - University of Geneva, CH - Dr. Mael Lebreton - University of Geneva, CH - Ursa Bernardic - University of Geneva, CH - Dr. Maja Adena - WZB Berlin Social Science Center, DE - Daniel Fichmann - OECD, FR - Prof. Sarah Smith - University of Bristol, UK
In addition to a series of scientific workshops, a public conference was held, with Mr. Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration at the OECD, as the keynote speaker. He presented the OECD report Taxation and Philanthropy produced in collaboration with the GCP. It is the most exhaustive review of the tax treatment of philanthropic sector in 40 countries undertaken to date, the reports highlights a range of potential policy options, including tax relief designed to encourage charitable giving.