As governments like Australia and the US scale back their commitments to international assistance, what power structures are left in place when billionaires and foundations step in? How do tax laws shape how cross-border philanthropy flows? How can charities best operate on an international level?
In this episode, LLB students Sphe Shembe and Joshua Mortensen speak with Associate Professor Natalie Silver about the global retreat from state-funded foreign aid and the expanding role of private philanthropy. Together, we explore how tax frameworks shape global justice efforts — and what reforms might be needed to ensure philanthropy serves equity, not just influence.
Dr Natalie Silver is an Associate Professor at Sydney Law School whose research focuses on charity law, not-for-profits, and the regulation of philanthropy. She has published widely on cross-border giving and the role of tax incentives in structuring charitable flows, particularly in an era of global inequality and declining aid.
Suggested Readings:
Silver, Natalie and McGregor-Lowndes, Myles and Tarr, Julie-Anne, Should Tax Incentives for Charitable Giving Stop at Australia's Borders? (March 20, 2017). Sydney Law Review, Vol. 38, No. 1, pp. 85-120, 2016, Sydney Law School Research Paper No. 17/24, Available at SSRN: https://ssrn.com/abstract=2937531.
Silver, Natalie and Buijze, Renate, Tax Incentives for Cross-Border Giving in an Era of Philanthropic Globalization: A Comparative Perspective (November 1, 2020). Canadian Journal of Comparative and Contemporary Law, 6(1), 2020, pp.109-150, Available at SSRN: https://ssrn.com/abstract=3765102.
