Differential taxation of nonprofits and the commercialization of nonprofit revenues

Journal of Policy Analysis and Management

Volumn 17, Issue 2, 1998, Pages 195-214

  Cordes, Joseph J ^a   Weisbrod, Burton A ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0032386766     PISSN: 02768739     EISSN: None     Source Type: Journal    
DOI: 10.1002/(SICI)1520-6688(199821)17:2<195::AID-PAM5>3.0.CO;2-C     Document Type: Article

References (21)

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2. Eckel, Catherine and Richard Steinberg (1994), "Tax Policy and the Objectives of Nonprofit Organizations in a Mixed-Sector Duopoly," unpublished working paper.
3. Froelich, Karen A. and Terry W. Knoepfle (1996), "Internal Revenue Service 1990 Data: Fact or Fiction," Nonprofit and Voluntary Sector Quarterly 25, pp. 40-52.
4. Gulley, David O. and Rexford E. Santerre (1993), "The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals," National Tax Journal 46, pp. 477-486.
5. Hansmann, Henry (1987), "The Effect of Tax Exemption and Other Factors on the Market Share of Nonprofit versus For-Profit Firms," National Tax Journal 40, pp. 71-82.
6. Hansmann, Henry (1989), "Unfair Competition and the Unrelated Business Income Tax," Virginia Law Review 75, pp. 605-635.
7. Herman, Tom (1997), "Tax Report," Wall Street Journal, June 18, p. A1.
8. Hilgert, Cecilia and Paul Arnsberger (1992), "Charities and Other Tax-Exempt Organizations, 1988," Statistics of Income Bulletin 12(2)(Summer), pp. 60-72.
9. James, Estelle (1983), "How Nonprofits Grow: A Model," Journal of Policy Analysis and Management 2, pp. 350-366.
10. Mikesell John (in press), "State Taxation of Nonprofit Organizations," in Joseph Cordes, Robert Ebel, and Jane Gravelle (eds.), Encyclopedia of Taxation and Tax Policy (Washington, DC: National Tax Association).
11. Minnesota Taxpayers Association (1996), 50 State Property Tax Comparison Study (St. Paul, MN: Minnesota Taxpayers Association).
12. Riley Margaret (1995), "Exempt Organization Business Income Tax Returns, 1991," Internal Revenue Service Statistics of Income Bulletin 14(4)(Spring), pp. 38-63.
13. Riley Margaret (1997), "Exempt Organization Business Income Tax Returns: Highlights and an Analysis of Exempt and Nonexempt Finances, 1993," Internal Revenue Service Statistics of Income Bulletin 16(4)(Spring), pp. 75-98.
14. Rose-Ackerman, Susan (1982), "Unfair Competition and Corporate Income Taxation," Stanford Law Review 34, pp. 1017-1036.
15. Schiff Jerald and Burton A. Weisbrod (1991), "Competition between For-Profit and Nonprofit Organizations in Commercial Markets," Annals of Public and Cooperative Economics 62, pp. 619-637.
16. Simon John G. (1987), "The Tax Treatment of Nonprofit Organizations: A Review of Federal and State Policies," in Walter Powell (ed), The Nonprofit Sector: A Research Handbook (New Haven, CT: Yale University Press).
17. Steinberg, Richard (1991), "Unfair Competition by Nonprofits and Tax Policy," National Tax Journal 44, pp. 351-363.
18. Tax Foundation (1993), Facts and Figures on Government Finance (New York: The Tax Foundation).
19. Tax Foundation (1994), Facts and Figures on Government Finance (New York: The Tax Foundation).
20. Weisbrod Burton A. and Nestor Dominguez (1986), "Demand for Collective Goods in Private Nonprofit Markets: Can Fundraising Expenditures Help Overcome Free-Rider Behavior?" Journal of Public Economics 30, pp. 63-80.
21. Weisbrod, Burton A. (1988), The Nonprofit Economy (Cambridge, MA: Harvard University Press).