A select and annotated bibliography of nonprofit taxation
McGregor-Lowndes, Myles & Carr, Sandra (1993) A select and annotated bibliography of nonprofit taxation. Queensland University of Technology, Brisbane, QLD. [Working Paper]
It seems likely that the Industry Commission Inquiry on Charitable Organisations will include a reference to examine the state of taxation and charities. There will no doubt be discussions on the taxation benefits enjoyed by charities. These benefits include not only the exemption from being liable for income tax and enjoying the status of being a "deductible body" for the purpose of gifts, but also fringe benefits tax, sales tax, land tax, stamp duty, financial institutions duty, local government rates and charges as well as electricity, gas, telephone and motor vehicle concessions.
Citation countsare sourced monthly fromand citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||Working Paper|
|Keywords:||Nonprofit Organisations, Taxation|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)|
|Divisions:||Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies|
|Copyright Owner:||Copyright 1993 Queensland University of Technology|
|Deposited On:||17 Aug 2012 09:04|
|Last Modified:||26 Sep 2013 21:13|
Repository Staff Only: item control page