September 2024

Tax and philanthropy

Volume 29 , Number 3

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September 2024

Tax and philanthropy

Volume 29 , Number 3

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What part do tax incentives play in promoting philanthropy and are they justified? Should donors rather be encouraged both to pay their taxes and do philanthropy, rather than incentivising them to give with what is essentially public money? If they are justifiable, under what circumstances? How should they be structured so they benefit less wealthy, rather than more wealthy givers?

Our tax and philanthropy special feature will include voices engaged in the tax justice movement, tax and cross-border philanthropy and tax discourse from a global south viewpoint.

Guest edited by Austrian-German philanthropist Marlene Engelhorn, who shot to prominence on the global stage since her decision in January to redistribute a €25 million inheritance through a democratically run citizens council.

‘It’s quite a challenging honour to be Alliance‘s guest editor. For more than three years, I have been doing tax justice advocacy work in Austria, Germany, and Switzerland. Without a team of likeminded people, most of them also wealthy, this work would not have been possible at this scale. And international reach through media targeting particular audiences such as Alliance magazine does, proves quite beneficial to driving our efforts.’

Special feature

A new Rosetta Stone

3 September 2024
Marlene Engelhorn

Do you know what it says on the Rosetta Stone? I only found out after I started my tax justice advocacy work. A tax expert told me that its text is, among a lot of praise for the newly crowned King (Ptolemy V r. 204-181 BC), about tax. More specifically, about tax exemption and who should be exempt. Interesting, right? Because it tells us the same tale we are used to hearing, from the same …

Editorial

Philanthropy is not an island

In the comparatively short time it took to plan, produce, and publish this issue, the world has dramatically changed. Chinese probes visited the dark side of the moon. An attempted assassination on former US President Trump almost cost him his life. Elections, to varying results, have been held in Mexico, India, France, and the UK. Across the globe, countries continue to experience the largest number of violent conflicts since the Second World War.   This is my first issue as magazine editor for Alliance. The world of philanthropy is a new venture for me. At times, working on this issue has …

 
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