A Market Economics Approach to Taxation and Regulation of Non-Profit Organizations Analyses and Recommendations for China (Record no. 39321)
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| fixed length control field | 01560nab a22002177a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NY |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200529120007.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
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| fixed length control field | 200529b xxu|||||o|||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NY |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kim, Sohyung. |
| 245 12 - TITLE STATEMENT | |
| Title | A Market Economics Approach to Taxation and Regulation of Non-Profit Organizations Analyses and Recommendations for China |
| Medium | [electronic resource] / |
| Statement of responsibility, etc | Sohyung Kim &Kin Lo. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | pp. 95-111. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: Internet. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | non-profit organizations, efficient tax law, economic efficiency, information economics, equity and fairness in income distribution |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lo, Kin. |
| 773 0# - HOST ITEM ENTRY | |
| Title | Asia Pacific journal of social work and development. |
| Relationship information | 2007, Vol. 17, No.1 |
| International Standard Serial Number | 0218-5385 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://ezproxy01.ny.edu.hk:2048/login?url=http://dx.doi.org/10.1080/21650993.2007.9756014 |
| Public note | Click here to access full-text article |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | E-Article |
No items available.
Hong Kong Nang Yan College of Higher Education
Lee Yan Fong Library
325-329 Lai Chi Kok Road, Shamshuipo, Kowloon, HONG KONG
Lee Yan Fong Library
325-329 Lai Chi Kok Road, Shamshuipo, Kowloon, HONG KONG