This book applies benefits theory to the financing of nonprofit and other social purpose organizations. Individual chapters are devoted to organizations primarily reliant on earned income, gifts, government support and investment income, respectively, as well as organizations that are highly diversified in their sources of operating support. The book is intended to guide managers and leaders towards finding the best mix of income sources for their organizations, to help educate future managers about resource development and to stimulate additional research on the financing of nonprofits and other forms of social enterprise.
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Financing Nonprofits and Other Social Enterprises
A Benefits Approach
Dennis R. Young
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Dhammika Dharmapala
Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This research review provides an overview of some of the most significant contributions to the economic analysis of tax avoidance and evasion and also sheds light on broader questions of social organization, behaviour, and compliance with the law. This research review provides researchers and students with a guide to the fundamental intellectual developments that have shaped the economic understanding of tax avoidance and evasion, along with a framework for placing these contributions in their intellectual context.
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Public or Private Goods?
Redefining Res Publica
Edited by Brigitte Unger, Daan van der Linde and Michael Getzner
The book explores the core public tasks that the state has traditionally provided but which increasingly are being privatized and subsumed by the private sector. The night-watchman state role of providing security is instead offered by private prisons and security guards. Legitimized by the argument of efficiency gains, social security including public housing, pensions, unemployment insurance and health care are all being gradually privatized. This book argues that on the basis of efficiency, morality and equality there is still an overwhelming need for public intervention – the res publica. Although the state still funds and regulates core domains, it provides fewer and fewer visible goods. The authors show how this apparent invisibility of the state presents serious challenges for both income equality and democracy.
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The Political Economy of Public Debt
Three Centuries of Theory and Evidence
Richard M. Salsman
How have the most influential political economists of the past three centuries theorized about sovereign borrowing and shaped its now widespread use? That important question receives a comprehensive answer in this original work, featuring careful textual analysis and illuminating exhibits of public debt empirics since 1700. Beyond its value as a definitive, authoritative history of thought on public debt, this book rehabilitates and reintroduces a realist perspective into a contemporary debate now heavily dominated by pessimists and optimists alike.
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Edited by Richard Eccleston and Rick Krever
The crisis and its aftermath had a dramatic short-term effect on federal relations and, as the twelve case studies in this volume show, set in place a new set of socio-political factors that are shaping the longer-run process of institutional evolution and adaptation in federal systems. This illuminating book illustrates how an understanding of these complex dynamics is crucial to the development of policies needed for effective and sustainable federal governance in the twenty-first century.
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- Elgar Research Reviews in Economics
James Alm and J. Sebastian Leguizamon
The last several decades have seen major advances in the ways in which public economists investigate behavioural responses to taxation. Recent research has utilized new data sets and has applied new empirical methods, including laboratory experiments and natural and controlled field experiments. The application of behavioural economics has contributed insights from other disciplines, especially psychology. James Alm and Sebastian Leguizamon discuss the lessons from all this work. Covering such topics as labour supply, charitable giving, savings, capital gains realisations, mobility, bequests, family structure, reported income and tax evasion, they highlight the current state of knowledge in this area. They present new thinking about the relevant issues and an analysis of useful policy options.
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Multi-level Finance and the Euro Crisis
Causes and Effects
- Studies in Fiscal Federalism and State-local Finance series
Edited by Ehtisham Ahmad, Massimo Bordignon and Giorgio Brosio
Representing a unique contribution to the analysis and discussion of the unfolding Eurozone crisis in terms of the relationship between central and local government, this book addresses a number of important fiscal and political economy questions. To what extent have local and regional governments contributed to the crisis? To what degree have subnational services and investments borne the brunt of the adjustments? How have multi-level fissures affected tensions between different levels of government from the supranational to the local? This volume covers these and many other critical issues that have been largely ignored despite their relevance.
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Measuring the Global Shadow Economy
The Prevalence of Informal Work and Labour
Colin C. Williams and Friedrich Schneider
This book brings together two leading researchers in the field to provide a comprehensive overview of the shadow economy from a global perspective. Reviewing the advantages and disadvantages of different ways of measuring the informal sector, the authors evaluate its size and key determinants across the world. Williams and Schneider clearly establish the persistence and prevalence of the shadow economy, analysing the narrowness of existing policy approaches and explaining how these fail to address the key factors for its existence and may even exacerbate the problem.
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The Global Financial Crisis and its Budget Impacts in OECD Nations
Fiscal Responses and Future Challenges
Edited by John Wanna, Evert A. Lindquist and Jouke de Vries
The global financial crisis of 2007–09 constituted the biggest shock to the economies of the OECD nations since the Second World War and caused most of their governments to move into intense crisis mode. They made significant adjustments to their fiscal policy regimes, including massive interventions to stabilize markets and economies. But how they reacted to the crisis, and what measures they took to deal with it, still underpin their economic and budgetary positions. This singular shock provides the editors and authors of this book with an intriguing opportunity to examine how different OECD budgetary systems performed. Chapters cover the EU, North America and Asia, assessing how governments responded to the challenge and how their budget systems evolved in the aftermath.
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- Elgar Research Reviews in Economics
James Alm and Jorge Martinez-Vazquez
In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal, and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing.
This research review surveys the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue.