Book contents
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- Part II Tax Law in Context
- 5 Tax, Work and Family
- 6 Taxation of Saving and Wealth
- 7 Corporate and Business Taxation
- 8 Tax, Charity and Philanthropy
- 9 Administration, Compliance and Avoidance
- Part III The Tax State in the Global Digital Era
- References
- Index
8 - Tax, Charity and Philanthropy
from Part II - Tax Law in Context
Published online by Cambridge University Press: 01 September 2022
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- Part II Tax Law in Context
- 5 Tax, Work and Family
- 6 Taxation of Saving and Wealth
- 7 Corporate and Business Taxation
- 8 Tax, Charity and Philanthropy
- 9 Administration, Compliance and Avoidance
- Part III The Tax State in the Global Digital Era
- References
- Index
Summary
Tax law constitutes the boundaries of charities, the market and the state in a ‘jumbled mixed economy’.1 Charities are a subset of the broader not-for-profit sector, sometimes called the ‘third sector’ to distinguish it from the market and the state. The charitable tax exemption discussed here sets the border of the tax state with the charitable sector, while its political, or ethical, justification recognises, as Evelyn Brody suggests, that charities are in a sense ‘co-sovereign’ with the state.2
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- Tax and Government in the 21st Century , pp. 204 - 221Publisher: Cambridge University PressPrint publication year: 2022