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

Recurso electrónico / Electronic resource
Registro MARC
Tag12Valor
LDR  00000cam a22000004b 4500
001  MAP20190028370
003  MAP
005  20191008143840.0
008  190122s2019 che|||| ||| ||eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎922.1
24514‎$a‎Foundations. A good deal for society?‎$b‎: an empirical study of the economic costs and benefits of charitable grant-making foundations in Switzerland
260  ‎$a‎Zurich‎$b‎PwC Switzerland‎$c‎2019
300  ‎$a‎52 p.
520  ‎$a‎This 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.
650 4‎$0‎MAPA20080558512‎$a‎Fundaciones
650 4‎$0‎MAPA20080630461‎$a‎Responsabilidad de las fundaciones
650 4‎$0‎MAPA20080579784‎$a‎Costes económicos
650 4‎$0‎MAPA20080580872‎$a‎Impacto económico
651 1‎$0‎MAPA20080637668‎$a‎Suiza
7102 ‎$0‎MAPA20080445652‎$a‎PricewaterhouseCoopers
7650 ‎$w‎MAP20190028387‎$t‎Les Fondations. Une bonne affaire pour la société : une analyse empirique des coûts et bénéfices économiques des fondations donatrices d'utilité publique en Suisse