THE EFFECT OF TAX EXEMPTION AND OTHER FACTORS ON THE MARKET SHARE OF NONPROFIT VERSUS FOR-PROFIT FIRMS

Henry B. Hansmann

112 citations0/0 files storedNational Tax Journal

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Economic and Fiscal Studies Nonprofit Sector and Volunteering Corporate Taxation and Avoidance

Abstract

Most jurisdictions exempt nonprofit firms from property, sales, and corporate income taxes in various industries, such as health care and education, in which both nonprofit and for-profit firms compete. Crosssection estimates using state tax data indicate that these exemptions significantly increase the market share of nonprofit firms vis-à-vis their for-profit counterparts. The relative market shares of nonprofit and for-profit firms is also affected by rapid increases in demand for an industry's services and by the size of the governmental sector.

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References

1983Agency Problems and Residual Claims 1980The Role of Nonprofit Enterprise

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