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Dispensing Charity: The Deficiencies of an All-or-Nothing Fiscal Concept

Abstract  

In deciding the means, levels, and targets of taxation and spending across third-sector organizations, governments seeking
to increase social welfare should use fiscal concepts and indicators that can detect and grade the welfare consequences of
their decisions. On these terms, charity, as its meaning has originated and evolved in common law, is a deficient fiscal concept:
it is neither teleological nor gradational, and therefore can offer no guidance on how to design and differentiate the fiscal
treatment of third-sector organizations in ways that could increase social welfare. In general, the national governments of
Australia, Canada, England and Wales, India, and Singapore treat uniformly the third-sector organizations whose purposes comply
with the legal meaning of charity. In order to reform and differentiate that treatment with the prospect of increasing social
welfare thereby, governments should start by dispensing with charity as a fiscal concept.

  • Content Type Journal Article
  • Category Original Paper
  • Pages 1-23
  • DOI 10.1007/s11266-011-9207-3
  • Authors
    • Calum M. Carmichael, School of Public Policy and Administration, Carleton University, Ottawa, ON K1S 5B6, Canada
    • Journal Voluntas: International Journal of Voluntary and Nonprofit Organizations
    • Online ISSN 1573-7888
    • Print ISSN 0957-8765
Posted in: Journal Article Abstracts on 09/11/2011 | Link to this post on IFP |
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