'Unfair' Competition by Nonprofits and Tax Policy
Author
Abstract
Suggested Citation
DOI: 10.1086/NTJ41788909
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Roberts, Russell D, 1987. "Financing Public Goods," Journal of Political Economy, University of Chicago Press, vol. 95(2), pages 420-437, April.
- John Posnett & Todd Sandler, 1986. "Joint Supply and the Finance of Charitable Activity," Public Finance Review, , vol. 14(2), pages 209-222, April.
- Gravelle, Jane G & Kotlikoff, Laurence J, 1989.
"The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good,"
Journal of Political Economy, University of Chicago Press, vol. 97(4), pages 749-780, August.
- Jane G. Gravelle & Laurence J. Kotlikoff, 1987. "The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good," NBER Working Papers 2462, National Bureau of Economic Research, Inc.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Teresa D. Harrison, 2008. "Taxes and Agglomeration Economies: How Are They Related to Nonprofit Firm Location?," Southern Economic Journal, John Wiley & Sons, vol. 75(2), pages 538-557, August.
- Mark Ottoni-Wilhelm & Lise Vesterlund & Huan Xie, 2017.
"Why Do People Give? Testing Pure and Impure Altruism,"
American Economic Review, American Economic Association, vol. 107(11), pages 3617-3633, November.
- Mark Ottoni-Wilhelm & Lise Vesterlund & Huan Xie, 2014. "Why Do People Give? Testing Pure and Impure Altruism," NBER Working Papers 20497, National Bureau of Economic Research, Inc.
- Mark Ottoni-Wilhelm & Lise Vesterlund & Huan Xie, 2014. "Why Do People Give? Testing Pure and Impure Altruism," Working Papers 14002, Concordia University, Department of Economics.
- Marianne F. Johnson, 2003. "Differential Taxation of for-Profit and Nonprofit Firms: A Computational General Equilibrium Approach," Public Finance Review, , vol. 31(6), pages 623-647, November.
- O'Garra, Tanya & Sisco, Matthew R., 2018. "Redistribution and Social Information (ReSoc)," SocArXiv 28xwv, Center for Open Science.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Steinberg, Richard S., 1991. "'Unfair' Competition by Nonprofits and Tax Policy," National Tax Journal, National Tax Association, vol. 44(3), pages 351-64, September.
- Marianne F. Johnson, 2003. "Differential Taxation of for-Profit and Nonprofit Firms: A Computational General Equilibrium Approach," Public Finance Review, , vol. 31(6), pages 623-647, November.
- Marie-Claire Villeval & Claude Montmarquette & Louis Lévy-Garboua, 2008.
"Responsabilité individuelle et fiscalité,"
Économie et Prévision, Programme National Persée, vol. 182(1), pages 19-31.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2008. "Responsabilité individuelle et fiscalité," Economie & Prévision, La Documentation Française, vol. 0(1), pages 19-31.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2008. "Responsabilité individuelle et fiscalité," PSE-Ecole d'économie de Paris (Postprint) halshs-00276094, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2008. "Responsabilité individuelle et fiscalité," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00276094, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2008. "Responsabilité individuelle et fiscalité," Post-Print halshs-00276094, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2005.
"Individual Responsibility and the Funding of Collective Goods,"
Post-Print
halshs-00176697, HAL.
- Louis Levy-Garboua & Claude Montmarquette & Marie-Claire Villeval, 2007. "Individual Responsibility and the Funding of Collective Goods," Working Papers 0718, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2007. "Individual Responsibility and the Funding of Collective Goods," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00175065, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2007. "Individual Responsibility and the Funding of Collective Goods," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00174557, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2007. "Individual Responsibility and the Funding of Collective Goods," Post-Print halshs-00175065, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2006. "Individual Responsibility and the Funding of Collective Goods," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00175565, HAL.
- Lévy-Garboua, Louis & Montmarquette, Claude & Villeval, Marie Claire, 2007. "Individual Responsibility and the Funding of Collective Goods," IZA Discussion Papers 3041, Institute of Labor Economics (IZA).
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2007. "Individual Responsibility and the Funding of Collective Goods," Post-Print halshs-00174557, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2005. "Individual Responsibility and the Funding of Collective Goods," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00176715, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2007. "Individual Responsibility and the Funding of Collective Goods," CIRANO Working Papers 2007s-18, CIRANO.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2005. "Individual Responsibility and the Funding of Collective Goods," Post-Print halshs-00176715, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2005. "Individual Responsibility and the Funding of Collective Goods," Post-Print halshs-00176718, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2005. "Individual Responsibility and the Funding of Collective Goods," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00176697, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2005. "Individual Responsibility and the Funding of Collective Goods," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00176718, HAL.
- Louis Lévy-Garboua & Claude Montmarquette & Marie Claire Villeval, 2006. "Individual Responsibility and the Funding of Collective Goods," Post-Print halshs-00175565, HAL.
- Jennifer C. Gravelle, 2010. "Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis: Working Paper 2010-03," Working Papers 21486, Congressional Budget Office.
- Daphne Chen & Shi Qi & Don Schlagenhauf, 2018.
"Corporate Income Tax, Legal Form of Organization, and Employment,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 10(4), pages 270-304, October.
- Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2014. "Corporate income tax, legal form of organization, and employment," Working Papers 2014-18, Federal Reserve Bank of St. Louis.
- Don Schlagenhauf, 2018. "Corporate Income Tax, Legal Form of Organization, and Employment," 2018 Meeting Papers 334, Society for Economic Dynamics.
- Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2017. "Corporate Income Tax, Legal Form of Organization, and Employment," Working Papers 2017-21, Federal Reserve Bank of St. Louis.
- Gordon, Roger H. & MacKie-Mason, Jeffrey K., 1994.
"Tax distortions to the choice of organizational form,"
Journal of Public Economics, Elsevier, vol. 55(2), pages 279-306, October.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1992. "Tax Distortions to the Choice of Organizational Form," NBER Working Papers 4227, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Mackie-Mason, J.K., 1993. "Tax Distorsions to the Choice of Organizational Form," Memorandum 1993_021, Oslo University, Department of Economics.
- Roger H. Gordon & Jeffrey K. MacKie--Mason, 1994. "Tax Distortions to the Choice of Organizational Form," Public Economics 9401004, University Library of Munich, Germany, revised 18 Jan 1994.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995.
"Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting,"
NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 67-94,
National Bureau of Economic Research, Inc.
- Roger H. Gordon & Jeffrey K. Mackie-Mason, "undated". "Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," EPRU Working Paper Series 93-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Gordon, R.H. & Mackie-Mason, J.K., 1993. "Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting," Memorandum 1993_018, Oslo University, Department of Economics.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994. "Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Working Papers 4690, National Bureau of Economic Research, Inc.
- Wolfgang Buchholz & Richard Cornes & Dirk T. G. Rübbelke, 2009. "Existence and Warr Neutrality for Matching Equilibria in a Public Good Economy: An Aggregative Game Approach," CESifo Working Paper Series 2884, CESifo.
- Romano, Richard & Yildirim, Huseyin, 2001. "Why charities announce donations: a positive perspective," Journal of Public Economics, Elsevier, vol. 81(3), pages 423-447, September.
- Paul Pecorino, 2016. "A Portion of Profits to Charity: Corporate Social Responsibility and Firm Profitability," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 380-398, October.
- Arthur C. Brooks, 2007. "Income tax policy and charitable giving," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 26(3), pages 599-612.
- Dennis Coates, 1998. "Public Sector Crowding Out of Private Provision of Public Goods: the Influence of Differences in Production Costs," Public Finance Review, , vol. 26(5), pages 460-479, September.
- Laurence J. Kotlikoff & Jianjun Miao, 2013.
"What Does the Corporate Income Tax Tax? A Simple Model Without Capital,"
Annals of Economics and Finance, Society for AEF, vol. 14(1), pages 1-19, May.
- Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Boston University - Department of Economics - Working Papers Series WP2010-013, Boston University - Department of Economics.
- Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model without Capital," NBER Working Papers 16199, National Bureau of Economic Research, Inc.
- Fack, Gabrielle & Landais, Camille, 2016.
"The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France,"
Journal of Public Economics, Elsevier, vol. 133(C), pages 23-40.
- Gabrielle Fack & Camille Landais, 2013. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Economics Working Papers 1406, Department of Economics and Business, Universitat Pompeu Fabra.
- Fack, Gabrielle & Landais, Camille, 2016. "The effect of tax enforcement on tax elasticities: evidence from charitable contributions in France," LSE Research Online Documents on Economics 64578, London School of Economics and Political Science, LSE Library.
- Gabrielle Fack & Camille Landais, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Post-Print hal-01300122, HAL.
- Gabrielle Fack & Camille Landais, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," PSE-Ecole d'économie de Paris (Postprint) hal-01300122, HAL.
- Gabrielle Fack & Camille Landais, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01300122, HAL.
- Buchholz, Wolfgang & Nett, Lorenz & Peters, Wolfgang, 1998. "The strategic advantage of being less skilled," Economics Letters, Elsevier, vol. 60(1), pages 35-39, July.
- Andreas Löschel & Jiansuo Pei & Ran Wang & Bodo Sturm & Wolfgang Buchholz & Zhongxiu Zhao, 2021.
"The Demand for Global and Local Environmental Protection: Experimental Evidence from Climate Change Mitigation in Beijing,"
Land Economics, University of Wisconsin Press, vol. 97(1), pages 137-154.
- Andreas Löschel & Jiansuo Pei & Bodo Sturm & Ran Wang & Wolfgang Buchholz & Zhongxiu Zhao, 2018. "The Demand for Global and Local Environmental Protection - Experimental Evidence from Climate Change Mitigation in Beijing," CESifo Working Paper Series 6973, CESifo.
- Loeschel, Andreas & Pei, Jiansuo & Sturm, Bodo & Wang, Ran & Buchholz, Wolfgang & Zhao, Zhongxiu, 2018. "The demand for global and local environmental protection: Experimental evidence from climate change mitigation in Beijing," CAWM Discussion Papers 102, University of Münster, Münster Center for Economic Policy (MEP).
- Loeschel, Andreas & Pei, Jiansuo & Sturm, Bodo & Wang, Ran & Buchholz, Wolfgang & Zhao, Zhongxiu, 2018. "The demand for global and local environmental protection: Experimental evidence from climate change mitigation in Beijing," ZEW Discussion Papers 18-017, ZEW - Leibniz Centre for European Economic Research.
- Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
- Pecorino, Paul, 2001. "Can by-product lobbying firms compete?," Journal of Public Economics, Elsevier, vol. 82(3), pages 377-397, December.
- Florian Scheuer, 2014.
"Entrepreneurial Taxation with Endogenous Entry,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 126-163, May.
- Florian Scheuer, 2013. "Entrepreneurial Taxation with Endogenous Entry," NBER Working Papers 19235, National Bureau of Economic Research, Inc.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:44:y:1991:i:3:p:351-64. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.