Charitable Giving, Tax Expenditures, and the Fiscal Future of the European Union

Faulhaber, Lilian V.

doi:10.2139/ssrn.2267334

Cited by 2 publications

(2 citation statements)

References 12 publications

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“…For example, in Germany, taxpayers can deduct up to 20% of their pre-tax income as donations to non-profit organizations that are recognized by the tax office. In the Netherlands, the tax benefit on donations is capped at 10% of the annual taxable income (Centre d'Étude et de Recherche sur la Philanthrophie, 2015;European Fundraising Association, 2018;Faulhaber, 2014).…”

Section: European Unionmentioning

confidence: 99%

Di̇ni̇ Organi̇zasyonlar İçi̇n Vergi̇ Muafi̇yetleri̇: Ameri̇ka Bi̇rleşi̇k Devletleri̇, Avrupa Bi̇rli̇ği̇ Ve Türki̇ye

Tosun

2020

Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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Many countries grant tax exemptions to religious organizations. The legitimacy of these exemptions hinges on nationally and internationally protected freedoms of thought, conscience, and worship. Thus, it is important that religious organizations comply with international tax rules and exemptions. This study aims to compare religious tax exemptions in the United States (US) and the European Union (EU) with those of Turkey, reveal basic differences in religious-based tax exemptions and evaluate tax exemptions for religious organizations in general. Religious tax exemptions are compared by evaluating relevant laws, tax policies, court and commission decisions. As seen in this study, no consensus has been reached yet regarding tax policy for religious organizations. This study's findings revealed significant disparities in religious-based tax policies between the United States, the European Union and Turkey. To avoid problems, national and international laws should be enacted to eliminate this conflict. Tax regulations must comply with laws that protect freedom of thought, conscience and religion. Otherwise these persistent differences in tax policy are likely to have substantial historical, cultural, and political effects.

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Section: European Unionmentioning

confidence: 99%

Di̇ni̇ Organi̇zasyonlar İçi̇n Vergi̇ Muafi̇yetleri̇: Ameri̇ka Bi̇rleşi̇k Devletleri̇, Avrupa Bi̇rli̇ği̇ Ve Türki̇ye

Tosun

2020

Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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“…On the ineffectiveness of such an approach in the tax law area seeGraetz & Warren (2006).25 Not involving an element of discrimination capable of harming the internal market functioning. For the ECJ case law dealing with cases where such an element was there, seeFaulhaber (2014). 26 Think of the 2005 State Aid Action Plan, referring openly to the necessity for State aid law to induce member States to prioritize choices, when using taxpayers money -European Commission, State Aid Action Plan -Less and Better Targeted State Aid : A roadmap for State Aid Reform 2005-2009 (Consultation document), (presented by the Commission) {SEC(2005) 795}, COM/2005/107 final, 7 June 2005.…”

mentioning

confidence: 99%

State Aid Law as a passepartout: Shouldn’t We Stop Taking the Effect on Trade for Granted?

Cortese

2020

Bratislava Law Review

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The present contribution addresses the excessive amount of discretion left to the EU Commission (and Courts) in defining the enforcement priorities in the field of EU State aid Law, by singling out one element of the (inherently vague) the notion of State aid, namely the effect on trade between member States. The approach taken by the Commission’s practice and the ECJ case law in this field ends up building a rather unpredictable legal framework. This risks unreasonably undermining both member States’ legislative choices in fields not necessarily falling under an EU competence, and undertakings’ legitimate expectations.

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Charitable Giving, Tax Expenditures, and the Fiscal Future of the European Union

Cited by 2 publications

References 12 publications

Di̇ni̇ Organi̇zasyonlar İçi̇n Vergi̇ Muafi̇yetleri̇: Ameri̇ka Bi̇rleşi̇k Devletleri̇, Avrupa Bi̇rli̇ği̇ Ve Türki̇ye

Di̇ni̇ Organi̇zasyonlar İçi̇n Vergi̇ Muafi̇yetleri̇: Ameri̇ka Bi̇rleşi̇k Devletleri̇, Avrupa Bi̇rli̇ği̇ Ve Türki̇ye

State Aid Law as a passepartout: Shouldn’t We Stop Taking the Effect on Trade for Granted?

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