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dc.contributor.authorBarrett, J.
dc.contributor.authorVeal, J.
dc.identifier.citationBarrett, J. and Veal, J. (2013) Social enterprise: some tax policy considerations. Journal of the Australasian Tax Teachers Association, 8(1), 141-168.en
dc.descriptionJournal website
dc.description.abstractBright lines do not demarcate altruistic and entrepreneurial domains: many charities engage in trade and many companies perform some public benefit functions. The emergence of social enterprises, which employ features of business and charitable practices, has highlighted the desirability of revisiting simple policy and legal distinctions drawn between altruistic and for-profit firms. Since charitable firms are commonly thought to enjoy advantages over for-profit firms competing in the same market, and have come under increased scrutiny from revenue authorities, the social enterprise phenomenon makes the reformulation of tax policy a pressing concern. Using New Zealand as a jurisdictional focus, but drawing on overseas research and experience, this article discusses how tax policy might be reformulated in the face of the social enterprise phenomenon.en
dc.subjectSocial enterpriseen
dc.subjectTax policyen
dc.subjectCharitable firmsen
dc.titleSocial enterprise: some tax policy considerations.en

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