fairly limited. Much of the role of foundations was assumed by the federal government as it expanded in power and scope after … World War II, often adopting the foundation modus operandi as its own. Partly as a result, foundations began to support the … these fields. Recent changes in the foundation sector include the growth in the number of new, very well endowed foundations …

The tax system has at times favoured firm control through private foundations, which has been argued to inhibit high … of this study is threefold. First, we describe the evolution of tax rules for private foundations in Sweden between 1862 … private foundations as a means for corporate control by comparing the taxation of private foundations and of high …