Miscellaneous 2010

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

Source: Australian Tax Forum Journal Article

Published Date: 1 Dec 2010


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.

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Miscellaneous 2010

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