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Der gesellschaftliche Wert von Stiftungen (Instant Digital Access Code Only)
- Edition : 1st, 2014
- Author(s) : Manuel Meyer
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Der gesellschaftliche Wert von Stiftungen (Instant Digital Access Code Only)
- ISBN: 9783658078256
- SKU: 260374V
- Format: VitalSource eBook/PDF
- Instant Access!
Manuel Meyer analysiert die Wirkung des deutschen Steuerrechts auf Stiftungen und zeigt anhand der nichtfiskalischen Eigenschaften von Stiftungen, welche Einrichtungen besonders förderungswürdig und welche aus staatlicher Sicht ineffizient sind. In diesem Zusammenhang führt der Autor eine Datenerhebung im Bereich der Stiftungsaufsicht Lüneburg durch, um die bisher kaum untersuchte Umverteilungswirkung von Stiftungen zu evaluieren. Sie offenbart interessante Einblicke in die Wirkung sowie das Selbstverständnis des philanthropischen Engagements in Deutschland. Somit leistet die Arbeit einen Beitrag zu der kaum vorhandenen Effizienzkontrolle steuerlicher Vergünstigungen auf diesem Gebiet.