THE RATIONALE FOR EXEMPTING NONPROFIT ORGANIZATIONS FROM CORPORATE-INCOME TAXATION

被引:96
作者
HANSMANN, H
机构
关键词
D O I
10.2307/795849
中图分类号
D9 [法律]; DF [法律];
学科分类号
0301 ;
摘要
引用
收藏
页码:54 / 99
页数:46
相关论文
共 34 条
[1]  
Akerlof, 1970, Q J ECON, V84, P488, DOI [10.2307/1879431, DOI 10.2307/1879431]
[2]  
ANDREWS, 1974, HARVARD LAW REV, V87, P1113
[3]  
BITTKER, 1976, YALE LJ, V85, P301
[4]  
BITTKER, 1976, YALE LJ, V85, P299
[5]  
BITTKER, 1969, YALE LJ, V78, P1285
[6]  
BOGERT G, 1964, LAW TRUSTS TRUSTEES
[7]  
CLARK, 1980, HARVARD LAW REV, V93, P1416
[8]  
FELDSTEIN, 1975, NATL TAX J, V28, P81
[9]  
FELDSTEIN, 1975, NATL TAX J, V28, P209
[10]  
GINSBURG P, 1970, THESIS HARVARD U, P26