Social Enterprise: Some Tax Policy Considerations

Journal of the Australasian Tax Teachers Association 2013, Vol 8, No 1

27 Pages Posted: 21 Sep 2016

See all articles by Jonathan M. Barrett

Jonathan M. Barrett

Victoria University of Wellington

John A. Veal

Open Polytechnic of New Zealand

Date Written: December 1, 2013

Abstract

Bright lines do not demarcate altruistic and entrepreneurial domains: many charities engage in trade and many companies perform some public benefit functions. The emergence of social enterprises, which employ features of business and charitable practices, has highlighted the desirability of revisiting simple policy and legal distinctions drawn between altruistic and for-profit firms. Since charitable firms are commonly thought to enjoy advantages over for-profit firms competing in the same market, and have come under increased scrutiny from revenue authorities, the social enterprise phenomenon makes the reformulation of tax policy a pressing concern. Using New Zealand as a jurisdictional focus, but drawing on overseas research and experience, this article discusses how tax policy might be reformulated in the face of the social enterprise phenomenon.

Suggested Citation

Barrett, Jonathan M. and Veal, John A., Social Enterprise: Some Tax Policy Considerations (December 1, 2013). Journal of the Australasian Tax Teachers Association 2013, Vol 8, No 1 , Available at SSRN: https://ssrn.com/abstract=2841129

Jonathan M. Barrett (Contact Author)

Victoria University of Wellington ( email )

PO Box 600
Wellington 6140
New Zealand

John A. Veal

Open Polytechnic of New Zealand

Private Bag 31914
3 Cleary Street
Lower Hutt, Welllington 5011
New Zealand

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