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This study investigates the association between multiple dimensions of social capital and donation participation in Japan using a nationwide individual-level dataset. Two distinct forms of philanthropic behavior are distinguished: conventional charitable giving and participation in Japan’s unique Hometown Tax Donation (HTD, Furusato-Nozei) system. Social capital is measured using the Resource Generator, and principal component analysis is applied to derive multiple dimensions. Probit regression models are used to estimate the likelihood of participation, controlling for generalized trust and a range of socioeconomic characteristics. The findings reveal contrasting patterns of association across donation contexts: linking social capital is positively associated with traditional charitable giving, whereas bonding and bridging social capital show no consistent association. By contrast, HTD participation is positively associated with bonding and bridging social capital, but not with linking social capital. Furthermore, household income remains strongly associated with HTD participation, which is consistent with the institutional features of HTD as a tax-deduction-based and incentive-linked donation system. Overall, these results suggest that the association between social capital and giving is context-dependent, underscoring the role of institutional frameworks in shaping philanthropic behavior in Japan.

Unexpected tax demands are forcing doctors to borrow money, and they are considering cutting hours and retiring—with potentially serious consequences for services. Stephen Armstrong and Antony R Goldstone report

This paper analyzes the impact of the policy of replacing environmental protection “fees” with “taxes” on enterprise green innovation based on the Chinese A-share listed companies sample from 2015 to 2019. This paper tries to analyze the factors that may affect the level of green innovation of enterprises and the ability of enterprise green innovation (GI) under the background of the implementation of this policy. This paper adopts the difference-in-differences method (DID), takes 1 January 2018 as the time variable demarcation boundary and uses the heavily polluting industry as the dummy variable boundary, conducts group research on the experimental variables, and observes and analyzes the impact of heavily polluting industries and non-heavy pollution before and after the implementation of the policy. It is found that the policy significantly improves green innovation and the R&D efficiency of green innovation of enterprises in heavy pollution industries. Further research reveals that after the implementation of the policy, large enterprises and private enterprises, compared with SMEs and state-owned enterprises, lay more stress on improving green innovation technology. In the end, it examines the relationship between senior executives’ academic research experience and enterprises’ green innovation and finds that senior executives’ academic research experience can not only promote green innovation, but also improve the R&D efficiency of green innovation. The research results of this paper provide a theoretical basis for decision makers and enterprise management in formulating rules and managing enterprises.

Purpose Public higher education institutions (HEIs) infrastructure funding is challenging in many developing countries. Encouraging private investment in HEIs infrastructure via a developed expanded corporate social responsibility (ECSR) may improve physical facilities. ECSR is a form of infrastructure tax relief providing physical facilities for HEIs. Academic literature is scarce concerning how ECSR can improve Nigeria’s public HEIs infrastructure and achieve education infrastructure related to Sustainable Development Goal 4 (SDG 4). Therefore, this study aims to proffer measures to improve public HEIs infrastructure and achieve sustainable development connected to Goal 4 focussing on infrastructure via a developed framework. Design/methodology/approach This is an expansion of an ongoing study, and data were collated via virtual interviews across the six geo-political zones in Nigeria. The analysed data were presented in a thematic pattern. Findings A total of 18 measures (sub-variables) emerged and were re-grouped into six variables. This includes institutionalising ECSR, HEIs infrastructure via ECSR awareness, HEIs infrastructure incentives, national and state action plans on HEIs infrastructure, a legal framework for HEIs infrastructure and key stakeholders’ participation. Also, the study used the generated six main variables to develop the improved public HEIs infrastructure via ECSR in developing countries, using Nigeria as a case study. This can enhance achieving infrastructure associated with SDG 4 (quality education) and targets. Originality/value This study intends to develop the philosophy (ECSR) with an implementable framework to encourage the private sector further to expand their CSR in the infrastructure development to the educational sector, especially in developing countries higher institutions, using Nigeria as a case study.

The paper investigates the effect of tax incentives on R&D expenditure in Slovenian firms, differentiating the impact by firm size and age. As there is a lack of empirical research on the effectiveness of these reliefs in Slovenia, and the research uses administrative firm-level data and an innovative approach, this study makes an important contribution to the literature. The effectiveness of the R&D tax incentives is based on the direct approach. The effect is identified by applying a quasiexperimental approach and the use of the difference-in-differences method. To rule out the effect of concurrent factors that could influence the level of R&D expenditure at the firm level, the paper uses the variation in regional tax relief rates. The paper finds that a one percentage point increase in the R&D tax relief was associated with a 0.571 percentage point increase in firms' R&D expenditure. The impact was larger for smaller and younger firms.

The tax liability of peasants significantly influenced their lives and the total monetary income of the country. The damaging effects of weather extremes on crop yields were considered grounds for tax relief. Administrative documentation connected with requests for tax relief can serve as an important source of data for historical climatology, as demonstrated by the example of the Prácheň Region in southwestern Bohemia during the 17th–19th centuries. Based on the first land registry system, only hailstorm damage to crops and fires qualified peasants for tax relief from 1655 CE, while the subsequent land registry system from 1748 CE extended this to include water damage from 1775 CE. Taxation data made it possible to analyse the spatiotemporal variability of significant hailstorms, water torrents, and lightning-caused fires, together with their impacts on agriculture and the lives of peasants during the 1655–1707 and 1748–1827 CE periods in the Prácheň Region, for which summary data at governmental and regional levels were preserved. Data related to weather damage were further supplemented with other documentary sources to create a chronology of significant hailstorms, water torrents, and additional weather extremes for the analyzed region. This study and its results clearly demonstrate the potential of taxation records – available in the Czech Lands as well as in many other countries – for historical-climatological research into past damaging weather events and their human impacts.

The purpose of this commentary on the judgment of the Supreme Administrative Court (SAC) mentioned in the title is to present the relationship between the tax authority and the taxpayer seeking relief from a tax liability. The literature and court rulings, the most recent example of which is the SAC ruling under review, indicate that it is the taxpayer who bears the burden of proving that the prerequisites for granting tax relief are present, namely an important interest of the taxpayer or the public interest. The institution of the burden of proof, characteristic of civil proceedings, should not be transferred to tax proceedings, where it is the statutory duty of the tax authority to clarify all the circumstances of the case. This does not mean that the taxpayer should not point out to the tax authority all the circumstances supporting the granting of relief. However, this does not follow from the fact that the taxpayer, as the applicant, bears the burden (obligation) of proving the existence of the prerequisites. There are and should be no provisions in the Tax Code imposing such an obligation. The taxpayer should submit any evidence justifying the relief in compliance with the principle of cooperation between the taxpayer and the tax authority. This is one of the general principles of tax law found in the literature and court decisions and boils down to the fact that the taxpayer is obliged to cooperate with the authority in charge of the procedure for granting the tax relief requested by the taxpayer. This principle, like many other general principles of tax law, should be inscribed in the current Tax Code, as has long been advocated in the literature.