Foundations. A good deal for society? : an empirical study of the economic costs and benefits of charitable grant-making foundations in Switzerland

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      <subfield code="a">Foundations.  A good deal for society?</subfield>
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      <subfield code="a">This study is the first of its kind to investigate whether setting up a tax-exempt grant-making foundation pays off for society, or whether the process primarily provides tax breaks which ultimately benefit those who set up the foundation, without generating adequate added value for the public at large. The study is based on a comparative mathematical calculation where funds which flow to the general public in the form of donations from a charitable foundation are offset against those which society misses out on by exempting a charitable foundation from its tax liability. The analysis is undertaken with two model cases commonly found in practice: an endowed foundation and a spend-down foundation.</subfield>
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