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Corporate Social Expenditure and Fiscal Decentralization: A Novel Framework

In: Vanishing Borders of Urban Local Finance

Author

Listed:
  • Shyam Nath

    (Amrita Vishwa Vidyapeetham University)

  • Yeti Nisha Madhoo

    (Amrita Vishwa Vidyapeetham University)

Abstract

This chapter develops a tax-expenditure framework to examine the implications of mandatory CSR expenditure in India an experiment in public–private partnership in supply of local public goods. Crucial issues discussed include whether (i) CSR levy is a tax or expenditure; (ii) CSR as a tax can be shifted and as an expenditure may be fungible; (iii) a corporate body as spending authority on social goods is suitable in regimes such as not-for-profit governance; and (iv) local area redefinition would improve visibility of CSR through easy performance auditing.

Suggested Citation

  • Shyam Nath & Yeti Nisha Madhoo, 2022. "Corporate Social Expenditure and Fiscal Decentralization: A Novel Framework," Springer Books, in: Vanishing Borders of Urban Local Finance, chapter 0, pages 103-132, Springer.
    • Handle: RePEc:spr:sprchp:978-981-19-5300-2_5
    DOI: 10.1007/978-981-19-5300-2_5
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