What part do tax incentives play in promoting philanthropy and are they justified? Should donors rather be encouraged both to pay their taxes and do philanthropy, rather than incentivising them to give with what is essentially public money? If they are justifiable, under what circumstances? How should they be structured so they benefit less wealthy, rather than more wealthy givers?

Our tax and philanthropy special feature will include voices engaged in the tax justice movement, tax and cross-border philanthropy and tax discourse from a global south viewpoint.

Guest edited by Austrian-German philanthropist Marlene Engelhorn, who shot to prominence on the global stage since her decision in January to redistribute a €25 million inheritance through a democratically run citizens council.

‘It’s quite a challenging honour to be Alliance‘s guest editor. For more than three years, I have been doing tax justice advocacy work in Austria, Germany, and Switzerland. Without a team of likeminded people, most of them also wealthy, this work would not have been possible at this scale. And international reach through media targeting particular audiences such as Alliance magazine does, proves quite beneficial to driving our efforts.’