Philanthropic Foundations, Public Good and Public Policy

Leat, Diana

doi:10.1057/978-1-137-48289-1

Cited by 23 publications

(13 citation statements)

References 52 publications

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“…Here, spectrality provides the opportunity to explore and draw in the broader relationships of which foundations are composed, and which foundations themselves create, across past, present and future. With particular opportunities presenting themselves in relation to (re)examining questions of foundations’ identity and situatedness within wider social, political and economic contexts (Anheier & Daly, 2007; Lagemann, 1989; Leat, 2016), it also helps to understand the nature of different foundation expressions, such as industrial foundations.…”

Section: Discussion: Spectrality As a Focal Theory For Foundation Researchmentioning

confidence: 99%

What lies beneath? Spectrality as a focal phenomenon and a focal theory for strengthening engagement with philanthropic foundations

Jung

Orr

2021

Int J Management Reviews

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Foundations are frequently referred to as a donor's dead hand, as a way to exert social, political, economic and cultural influence from beyond the grave. Building on this, our paper argues for a greater focus on and consideration of the significance of the spectral in philanthropy research and practice, particularly in relation to foundations. We argue that spectrality offers a focal phenomenon in philanthropy and a focal theory for moving foundation inquiry forward. Based on our systematic review of the social sciences literature on the spectral, we identify and offer four thematic clusters to frame insights about foundations in relation to relationality and decentring, narratives and representations, ethics and politics, continuity and change. Connecting foundation scholarship with existing debates about the spectral and vice versa, our work offers a basis for reflection and future research on the part of those immersed in the foundation world, and contributes to emergent scholarship about the spectral in organization and management studies.

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Section: Discussion: Spectrality As a Focal Theory For Foundation Researchmentioning

confidence: 99%

What lies beneath? Spectrality as a focal phenomenon and a focal theory for strengthening engagement with philanthropic foundations

Jung

Orr

2021

Int J Management Reviews

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“…A fundamental distinction can be made between two types of foundations, which differ as regards the involvement of external actors: on the one hand, operational foundations can be identified, which carry out their own projects [including, among other things, research projects, political consultancy, competitions; cf. Leat, 2016;Wigand, 2009, p. 168]. They must be distinguished from funding foundations, which promote external projects or actors: for example, via scholarships, grants, and research funding, among other things [cf.…”

Section: Foundations As Science Policy Interfacesmentioning

confidence: 99%

Foundations as organisational science policy interfaces? An analysis of the references to foundations made during parliamentary debates in the German federal parliament

Oehmer¹,

Jarren²

2019

JCOM

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Complex political decisions increasingly require scientific knowledge and expertise. But the exchange between actors from the political and the scientific systems is confronted by challenges. Science policy interfaces are needed in order to overcome the barriers to communication. This article analyses and discusses the importance of foundations as science policy interfaces. To this end, we will first present the salient features and functions of foundations as organisations in the framework of theoretical considerations and discuss their fundamental suitability as mediators of scientific knowledge in the political process. We will then identify the significance of foundations as science policy interfaces using a quantitative content analysis of references to foundations in the debates of the 18th German Bundestag.

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“…Many studies, in particular by economists, have analyzed whether tax exemptions are more or less efficient than direct subsidies and whether fiscal incentives crowd out other forms of giving . Other authors have discussed tax exemptions' legitimacy in terms of justice, revealing the problem of the potential nonalignment between the beneficiaries of donations and the goals of public policies (McDaniel, 1989), as well as the effects that tax exemptions may have on the democratic functioning of countries, in particular because of the plutocratic bias linked to exemption systems (Thaler, 2010;Reich, Cordelli and Bernholz, 2016;Leat, 2016;Saez and Zucman, 2019;Cagé, 2020).…”

Section: Introductionmentioning

confidence: 99%

The Routledge Handbook of Taxation and Philanthropy

Peter¹,

Lideikyte-Huber²

2021

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The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective -covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law -because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva.The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

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Philanthropic Foundations, Public Good and Public Policy

Cited by 23 publications

References 52 publications

What lies beneath? Spectrality as a focal phenomenon and a focal theory for strengthening engagement with philanthropic foundations

What lies beneath? Spectrality as a focal phenomenon and a focal theory for strengthening engagement with philanthropic foundations

Foundations as organisational science policy interfaces? An analysis of the references to foundations made during parliamentary debates in the German federal parliament

The Routledge Handbook of Taxation and Philanthropy

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