Social enterprise: some tax policy considerations.

No Thumbnail Available
Authors
Barrett, J.
Veal, J.
Issue Date
2013
Type
Article
Language
en
Keywords
Social enterprise , Tax policy , Charitable firms
Research Projects
Organizational Units
Journal Issue
Alternative Title
Abstract
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 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.
Description
Journal website http://www.asb.unsw.edu.au/schools/taxationandbusinesslaw/atta/attajournal/Pages/default.aspx
Citation
Barrett, J. and Veal, J. (2013) Social enterprise: some tax policy considerations. Journal of the Australasian Tax Teachers Association, 8(1), 141-168.
Publisher
Rights
Journal
Volume
Issue
PubMed ID
DOI
ISSN
1832-911X
EISSN
Collections