A Market Economics Approach to Taxation and Regulation of Non-Profit Organizations Analyses and Recommendations for China
Bibliographic Data
| ID | 13144524 |
|---|---|
| Authors | Sohyung Kim (University of British Columbia, corresponding author), Kin Lo (0000-0002-7594-4570, University of British Columbia) |
| Year | 2007 |
| Volume | 17 |
| Issue | 1 |
| Pages | 95-111 |
| Publication date | 2007-06-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Asia Pacific Journal of Social Work and Development (JOURNAL) |
| Journal identifiers | ISSN: 2994-9769 • E-ISSN: 2165-0993 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/21650993.2007.9756014 |
| OpenAlex | W2005192241 |
| Language | EN |
| References cited | 2 |
There is little disagreement that tax laws and regulations relating to non-profit organizations in China need to be changed. In this paper, we recommend comprehensive, not marginal, changes to China's tax laws for non-profit organizations (NPOs). The fundamentals of the sector and market economics suggest that the government should regulate the sector according to these principles: allowing people to make choices; using information conveyed by people's choices to identify NPOs worthy of government support; and providing incentives to organizations that help to achieve fairness in resource distribution
Business · China · Distribution (mathematics · Economics · Government (linguistics · Incentive · Industrial organization · Microeconomics · Not for profit · Political science · Profit (economics · Public economics · Culture, Economy, and Development Studies · Experimental Behavioral Economics Studies · Law · Nonprofit Sector and Volunteering · Accounting
| Highly cited | No |
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