Research Handbook on Not-For-Profit Law
Show Less

Research Handbook on Not-For-Profit Law

Edited by Matthew Harding

This Research Handbook provides a comprehensive overview of scholarship on not-for-profit law. The chapters, written by world leading experts, explore key ideas and debates in relation to: theories of the not-for-profit sector, the composition and scope of that sector, not-for-profit organisations and the constitution, the legal conception of charity, the tax treatment of not-for-profit organisations and the regulation of not-for-profits. The book serves to represent not-for-profit law as a field of academic inquiry, and to point the way to future research in that field.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 18: Subsidizing charity liberally

Miranda Perry Fleischer


This chapter argues that the tax subsidies extended to charities are difficult to justify in light of libertarian ideals, because they entail coercing some taxpayers to subsidize the pursuit of purposes that limited government ought not to pursue. It then considers the liberal tradition of resource egalitarianism, and once again finds charitable tax subsidies wanting because they are inconsistent with equality of opportunity on most liberal understandings of that ideal. The chapter concludes that the best chance of defending charitable tax subsidies from a liberal point of view is on the back of a highly controversial version of resource egalitarianism that is sensitive to expensive tastes and preferences.

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.

Further information

or login to access all content.