Abstract
When governments use tax policy to motivate activities of social value, incentives are commonly targeted at non-profits or charities. For-profit businesses meanwhile are primarily seen by policy-makers as generators of tax revenue. Social enterprise, characterized by innovation and hybridity, can combine for-profit and social impact aims in a single entity. A tax system that anticipates a binary world of charities and capitalism may be unable to accommodate this, and so may function as a constraint on the contribution of social enterprise to the common good. This article reviews tax policy and the experiences of social entrepreneurs to explore this issue.
Original language | English |
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Pages (from-to) | 1-18 |
Number of pages | 18 |
Journal | Journal of Social Entrepreneurship |
Volume | 10 |
Issue number | 1 |
DOIs | |
Publication status | Published - 2 Jan 2019 |
Keywords
- common good
- hybridity
- innovation
- policy
- Taxation