| 000 | 01560nab a22002177a 4500 | ||
|---|---|---|---|
| 003 | NY | ||
| 005 | 20200529120007.0 | ||
| 007 | cr |||||n||||| | ||
| 008 | 200529b xxu|||||o|||| 00| 0 eng d | ||
| 040 | _cNY | ||
| 100 | 1 | _aKim, Sohyung. | |
| 245 | 1 | 2 |
_aA Market Economics Approach to Taxation and Regulation of Non-Profit Organizations Analyses and Recommendations for China _h[electronic resource] / _cSohyung Kim &Kin Lo. |
| 300 | _app. 95-111. | ||
| 520 | _aThere 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 | _aMode of access: Internet. | ||
| 653 | _anon-profit organizations, efficient tax law, economic efficiency, information economics, equity and fairness in income distribution | ||
| 700 | 1 | _aLo, Kin. | |
| 773 | 0 |
_tAsia Pacific journal of social work and development. _g2007, Vol. 17, No.1 _x0218-5385 |
|
| 856 |
_uhttp://ezproxy01.ny.edu.hk:2048/login?url=http://dx.doi.org/10.1080/21650993.2007.9756014 _zClick here to access full-text article |
||
| 942 |
_2lcc _cE-ARTICLE |
||
| 999 |
_c39321 _d39321 |
||