The Tax Benefits of Not-for-Profit Hospitals
Author
Suggested Citation
Note: PE
Download full text from publisher
Other versions of this item:
- William M. Gentry & John Penrod, 2000. "The Tax Benefits of Not-for-Profit Hospitals," NBER Chapters, in: The Changing Hospital Industry: Comparing Not-for-Profit and For-Profit Institutions, pages 285-324, National Bureau of Economic Research, Inc.
References listed on IDEAS
- Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 327-349, June.
- Gulley, O. David & Santerre, Rexford E., 1993. "The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals," National Tax Journal, National Tax Association, vol. 46(4), pages 477-86, December.
- Wedig, Gerard J & Hassan, Mahmud & Morrisey, Michael A, 1996. "Tax-Exempt Debt and the Capital Structure of Nonprofit Organizations: An Application to Hospitals," Journal of Finance, American Finance Association, vol. 51(4), pages 1247-1283, September.
- Richard G. Frank & David S. Salkever, 1994. "Nonprofit Organizations in the Health Sector," Journal of Economic Perspectives, American Economic Association, vol. 8(4), pages 129-144, Fall.
- Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, August.
- Timothy J. Goodspeed & Daphne A. Kenyon, 1993. "The Nonprofit Sector's Capital Constraint: Does It Provide a Rationale for the Tax Exemption Granted To Nonprofit Firms?," Public Finance Review, , vol. 21(4), pages 415-433, October.
- Susan M. Sanders, 1995. "The “common sense” of the nonprofit hospital tax exemption: A policy analysis," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 14(3), pages 446-466.
- Shoven,John B. & Whalley,John, 1992.
"Applying General Equilibrium,"
Cambridge Books,
Cambridge University Press, number 9780521266550, January.
- Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521319867, January.
- Edward C. Norton & Douglas O. Staiger, 1994. "How Hospital Ownership Affects Access to Care for the Uninsured," RAND Journal of Economics, The RAND Corporation, vol. 25(1), pages 171-185, Spring.
- Gulley, O. David & Santerre, Rexford E., 1993. "The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(4), pages 477-486, December.
- Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-325, June.
- Randolph, William C, 1995. "Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions," Journal of Political Economy, University of Chicago Press, vol. 103(4), pages 709-738, August.
- Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Andrew E. Clark & Carine Milcent, 2008.
"Keynesian hospitals? Public employment and political pressure,"
PSE Working Papers
halshs-00586792, HAL.
- Andrew E. Clark & Carine Milcent, 2008. "Keynesian hospitals? Public employment and political pressure," Working Papers halshs-00586792, HAL.
- Clark, Andrew E. & Milcent, Carine, 2011.
"Public employment and political pressure: The case of French hospitals,"
Journal of Health Economics, Elsevier, vol. 30(5), pages 1103-1112.
- Clark, Andrew E. & Milcent, Carine, 2010. "Public Employment and Political Pressure: The Case of French Hospitals," IZA Discussion Papers 4994, Institute of Labor Economics (IZA).
- Andrew E. Clark & Carine Milcent, 2011. "Public Employment and Political Pressure: The Case of French Hospitals," Post-Print halshs-00654629, HAL.
- Andrew E. Clark & Carine Milcent, 2011. "Public Employment and Political Pressure: The Case of French Hospitals," PSE-Ecole d'économie de Paris (Postprint) halshs-00654629, HAL.
- Kathleen A. Carroll & Jane E. Ruseski, 2011.
"Modeling Internal Decision Making Process: An Explanation Of Conflicting Empirical Results On Behavior Of Non‐Profit And For‐Profit Hospitals,"
Contemporary Economic Policy, Western Economic Association International, vol. 29(4), pages 510-523, October.
- Carroll, Kathleen & Ruseski, Jane, 2009. "Modeling Internal Decision Making Process: An Explanation of Conflicting Empirical Results on Behavior of Nonprofit and For-Profit Hospitals," Working Papers 2009-23, University of Alberta, Department of Economics.
- Lien, Hsien-Ming & Chou, Shin-Yi & Liu, Jin-Tan, 2008. "Hospital ownership and performance: Evidence from stroke and cardiac treatment in Taiwan," Journal of Health Economics, Elsevier, vol. 27(5), pages 1208-1223, September.
- Jill R. Horwitz & Austin Nichols, 2007. "What Do Nonprofits Maximize? Nonprofit Hospital Service Provision and Market Ownership Mix," NBER Working Papers 13246, National Bureau of Economic Research, Inc.
- Fei, Fan & Hines, James R. & Horwitz, Jill R., 2016.
"Are PILOTs property taxes for nonprofits?,"
Journal of Urban Economics, Elsevier, vol. 94(C), pages 109-123.
- Fan Fei & James R. Hines Jr. & Jill R. Horwitz, 2015. "Are PILOTs Property Taxes for Nonprofits?," NBER Working Papers 21088, National Bureau of Economic Research, Inc.
- Regmi, Madhav & Featherstone, Allen Merril, 2018. "Differential Taxation In Agricultural Credit Market," 2018 Annual Meeting, February 2-6, 2018, Jacksonville, Florida 266692, Southern Agricultural Economics Association.
- Anup Malani & Tomas Philipson & Guy David, 2003. "Theories of Firm Behavior in the Nonprofit Sector. A Synthesis and Empirical Evaluation," NBER Chapters, in: The Governance of Not-for-Profit Organizations, pages 181-216, National Bureau of Economic Research, Inc.
- Horwitz, Jill R. & Nichols, Austin, 2009. "Hospital ownership and medical services: Market mix, spillover effects, and nonprofit objectives," Journal of Health Economics, Elsevier, vol. 28(5), pages 924-937, September.
- Marco Castaneda & Dino Falaschetti, 2008. "Does a Hospital’s Profit Status Affect its Operational Scope?," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 33(2), pages 129-159, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Teresa D. Harrison, 2008. "Taxes and Agglomeration Economies: How Are They Related to Nonprofit Firm Location?," Southern Economic Journal, John Wiley & Sons, vol. 75(2), pages 538-557, August.
- Paskalev, Zdravko & Yildirim, Huseyin, 2017. "A theory of outsourced fundraising: Why dollars turn into “Pennies for Charity”," Journal of Economic Behavior & Organization, Elsevier, vol. 137(C), pages 1-18.
- Warren B. Hrung, 2004. "After‐Life Consumption and Charitable Giving," American Journal of Economics and Sociology, Wiley Blackwell, vol. 63(3), pages 731-745, July.
- Asatryan, Zareh & Joulfaian, David, 2022.
"Taxes and Business Philanthropy in Armenia,"
Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 914-930.
- Asatryan, Zareh & Joulfaian, David, 2021. "Taxes and business philanthropy in Armenia," ZEW Discussion Papers 21-022, ZEW - Leibniz Centre for European Economic Research.
- Anubhav Gupta & Thomas Luke Spreen, 2024. "Do tax credits benefit charities? Evidence from two states," Contemporary Economic Policy, Western Economic Association International, vol. 42(1), pages 94-109, January.
- Dean Karlan & John A. List, 2007.
"Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment,"
American Economic Review, American Economic Association, vol. 97(5), pages 1774-1793, December.
- Dean Karlan & John List, 2006. "Does price matter in charitable giving? Evidence from a large-scale natural field experiment," Natural Field Experiments 00279, The Field Experiments Website.
- Dean Karlan & John A. List, 2006. "Does Price Matter in Charitable Giving? Evidence From a Large-Scale Natural Field Experiment," NBER Working Papers 12338, National Bureau of Economic Research, Inc.
- Dean Karlan & John A. List, 2006. "Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment," Working Papers 1, The Field Experiments Website.
- Karlan, Dean & List, John, 2006. "Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment," Working Papers 13, Yale University, Department of Economics.
- Qian Weng & Haoran He, 2018. "Geographic Distance, Income And Charitable Giving: Evidence From China," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 64(05), pages 1145-1169, May.
- David Joulfaian & Mark Rider, 2003. "Errors in Variables and Estimated Price Elasticities for Charitable Giving," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Karlan, Dean & List, John A. & Shafir, Eldar, 2011.
"Small matches and charitable giving: Evidence from a natural field experiment,"
Journal of Public Economics, Elsevier, vol. 95(5), pages 344-350.
- Karlan, Dean & List, John A. & Shafir, Eldar, 2011. "Small matches and charitable giving: Evidence from a natural field experiment," Journal of Public Economics, Elsevier, vol. 95(5-6), pages 344-350, June.
- Dean Karlan & John List & Eldar Shafir, 2011. "Small matches and charitable giving: Evidence from a natural field experiment," Natural Field Experiments 00284, The Field Experiments Website.
- Bassi, Vittorio & Huck, Steffen & Rasul, Imran, 2017.
"A note on charitable giving by corporates and aristocrats: Evidence from a field experiment,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 66(C), pages 104-111.
- Bassi, Vittorio & Huck, Steffen & Rasul, Imran, 2017. "A note on charitable giving by corporates and aristocrats: Evidence from a field experiment," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 66, pages 104-111.
- Bassi, Vittorio & Huck, Steffen & Rasul, Imran, 2016. "A note on charitable giving by corporates and aristocrats: Evidence from a field experiment," Discussion Papers, Research Unit: Economics of Change SP II 2016-304, WZB Berlin Social Science Center.
- Lakdawalla, Darius & Philipson, Tomas, 2006. "The nonprofit sector and industry performance," Journal of Public Economics, Elsevier, vol. 90(8-9), pages 1681-1698, September.
- Saez, Emmanuel, 2004.
"The optimal treatment of tax expenditures,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2657-2684, December.
- Emmanuel Saez, 2000. "The Optimal Treatment of Tax Expenditures," NBER Working Papers 8037, National Bureau of Economic Research, Inc.
- Jonathan Gruber, 2004. "Pay or Pray? The Impact of Charitable Subsidies on Religious Attendance," NBER Working Papers 10374, National Bureau of Economic Research, Inc.
- Roman M. Sheremeta & Neslihan Uler, 2021.
"The impact of taxes and wasteful government spending on giving,"
Experimental Economics, Springer;Economic Science Association, vol. 24(2), pages 355-386, June.
- Roman M. Sheremeta & Neslihan Uler, 2016. "The Impact of Taxes and Wasteful Government Spending on Giving," Working Papers 16-07, Chapman University, Economic Science Institute.
- Roman M. Sheremeta & Neslihan Uler, 2020. "The Impact of Taxes and Wasteful Government Spending on Giving," Working Papers 20-32, Chapman University, Economic Science Institute.
- Sheremeta, Roman & Uler, Neslihan, 2020. "The Impact of Taxes and Wasteful Government Spending on Giving," MPRA Paper 102348, University Library of Munich, Germany.
- Sheremeta, Roman & Uler, Neslihan, 2016. "The Impact of Taxes and Wasteful Government Spending on Giving," MPRA Paper 71001, University Library of Munich, Germany.
- Jill R. Horwitz, 2005. "Does Corporate Ownership Matter? Service Provision in the Hospital Industry," NBER Working Papers 11376, National Bureau of Economic Research, Inc.
- David H. Eaton & Martin I. Milkman, 2004. "An Empirical Examination of the Factors that Influence the Mix of Cash and Oncash giving to Charity," Public Finance Review, , vol. 32(6), pages 610-630, November.
- Yörük, Barış K., 2014.
"Does giving to charity lead to better health? Evidence from tax subsidies for charitable giving,"
Journal of Economic Psychology, Elsevier, vol. 45(C), pages 71-83.
- Baris Yoruk, 2013. "Does giving to charity lead to better health? Evidence from tax subsidies for charitable giving," Discussion Papers 13-03, University at Albany, SUNY, Department of Economics.
- Baris K. Yörük, 2014. "Does Giving to Charity Lead to Better Health? Evidence from Tax Subsidies for Charitable Giving," CESifo Working Paper Series 4853, CESifo.
- Duquette, Nicolas J., 2016.
"Do tax incentives affect charitable contributions? Evidence from public charities' reported revenues,"
Journal of Public Economics, Elsevier, vol. 137(C), pages 51-69.
- Nicolas J. Duquette, 2013. "Do Tax Incentives Affect Charitable Contributions? Evidence from Public Charitiesâ Reported Revenues," 2013 Papers pdu359, Job Market Papers.
- Kimberley Scharf & Sarah Smith, 2015.
"The price elasticity of charitable giving: does the form of tax relief matter?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 330-352, April.
- Kim Scharf & Sarah Smith, 2010. "The price elasticity of charitable giving: does the form of tax relief matter?," The Centre for Market and Public Organisation 10/247, The Centre for Market and Public Organisation, University of Bristol, UK.
- Kimberley Scharf & Sarah Smith, 2010. "The price elasticity of charitable giving: does the form of tax relief matter?," IFS Working Papers W10/07, Institute for Fiscal Studies.
- Scharf, Kim & Smith, Sarah, 2010. "The Price Elasticity of Charitable Giving:Does the Form of Tax Relief Matter?," CAGE Online Working Paper Series 03, Competitive Advantage in the Global Economy (CAGE).
- Marx, Benjamin M., 2015. "Has regulation of charitable foundations thrown the baby out with the bath water?," Journal of Public Economics, Elsevier, vol. 129(C), pages 63-76.
More about this item
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nbr:nberwo:6435. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/nberrus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.