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This handbook 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.
Henry Peter is a full professor at the University of Geneva, Faculty of Law, and, since 2017, the head of the university's Geneva Centre for Philanthropy. For more than 20 years, his teaching and numerous publications have focused on companies' structure and governance, as well as their social responsibility and purpose. In 2014, he launched the "Philanthropy Series" public conferences at the university. He is a member of several organizations dealing with governance and ethical issues and sits on several boards of foundations, associations, and private companies.
Giedre Lideikyte Huber is a senior lecturer of tax law at the University of Geneva, Faculty of Law, and considering her activities in that context, works in collaboration with the Geneva Centre for Philanthropy. Her research focuses on tax law, tax policies, and sustainable taxation, such as climate and gender issues in fiscal systems. She participated as an expert in the elaboration of the 2020 OECD Report "Taxation and Philanthropy" and on the advisory committee of the Philanthropy Advocacy's project "Legal Environment for Philanthropy in Europe." She is also a board member of the Geneva supervisory authority of foundations and pension funds.