Browsing Open Polytechnic Research by Subject "Tax policy"
Now showing items 1-3 of 3
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Social enterprise: some tax policy considerations.
(2013)Bright 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 ... -
Third sector enterprise: some tax policy considerations.
(2013)In this paper, using New Zealand as a jurisdictional focus but drawing on overseas research,third sector enterprises and tax concessions are discussed.