Dimensions of Sales Tax Exemption Policy
The Arizona Model
Bibliographic Data
| ID | 13038598 |
|---|---|
| Authors | Mark A Hager (0000-0002-2636-1969, Arizona State University, corresponding author), Susanne McArdle (Hope Research Institute) |
| Year | 2013 |
| Volume | 6 |
| Issue | 1 |
| Pages | 45-57 |
| Publication date | 2013-09-05 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Nonprofit Policy Forum (JOURNAL) |
| Journal identifiers | ISSN: 2154-3348 • E-ISSN: 2194-6035 |
| Publisher | De Gruyter (PUBLISHER • DE) |
| DOI | 10.1515/npf-2013-0012 |
| OpenAlex | W573570142 |
| Language | EN |
| Citations received | 1 |
| References cited | 3 |
State exemption of qualified nonprofit organizations from paying sales taxes on certain purchases is one tool by which government encourages private development and delivery of public goods. We review Arizona’s “transaction privilege” exemption for health nonprofits through review of statutes, interviews with state officials, interviews with nonprofits that seek and make use of the exemption, and secret shopping with Arizona businesses to see how they react to requests for tax-exempt purchases. We conclude that public data is inadequate for a full policy evaluation and that current exemption procedures include imprecision regarding which nonprofits qualify for the benefit. Nonetheless, given the policy goal of advancing public goods, we suggest that the exemption might fruitfully be extended to other categories of qualified nonprofits
Ad valorem tax · Business · Double taxation · Economics · Government (linguistics · Political science · Privilege (computing · Public economics · Public policy · Sales tax · State (computer science · Statute · Tax exemption · Tax policy · Tax reform · Law · Nonprofit Sector and Volunteering · Public Administration · Taxation and Compliance Studies · Finance
| Unique citing works | 1 |
|---|---|
| Citations per year | 0.33 |
| Citation span | 2023 - 2023 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |