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Tax concessions for charities: competitive neutrality, the tax base and “public goods” choice

Published on 01 Dec 10 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The tax concessions and exemptions granted to charitable organisations are generally provided on the basis that these organisations provide goods and services with a broad public benefit. Part of the rationale for granting tax concessions is that charitable organisations have historically operated alongside the for-profit sector by meeting the demands of a different segment of the market. Traditionally, charitable organisations have not operated in direct competition with for-profit organisations that could not access any tax exemptions.

Author profiles:

Kerrie SADIQ
Kerrie is an Associate Professor, TC Beirne School of Law, The University of Queensland and Research Fellow, Taxation Law and Policy Research Institute, Monash University.
Current at 1 December 2011
Click here to expand/collapse more articles by Kerrie SADIQ.
 
Catherine Richardson
Catherine is an LLB candidate, TC Beirne School of Law, The University of Queensland.
Current at 1 December 2010
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