Nonprofit Policy Forum最新文献_第5页

Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity 跨境税收与慈善:避免慷慨海洋中的冰山

IF 1.6

Nonprofit Policy Forum Pub Date : 2022-08-15 DOI: 10.1515/npf-2021-0031

Oonagh B. Breen, C. Cordery

{"title":"Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity","authors":"Oonagh B. Breen, C. Cordery","doi":"10.1515/npf-2021-0031","DOIUrl":"https://doi.org/10.1515/npf-2021-0031","url":null,"abstract":"Abstract This study examines the structural and policy obstacles hampering free movement of philanthropic capital across the EU’s ‘sea of generosity’. While free movement of capital is a key element in the EU single market as enshrined in the Treaty of Maastricht, this principle previously focused on the for-profit sphere and efficient markets. In 2009, the European Court of Justice (ECJ) confirmed that the free movement principle also covered philanthropic capital, with Member States being prohibited from restricting philanthropic capital movements and payments across borders. This decision should facilitate cross-border fundraising, investment, and tax-effective giving by both corporates and individuals. Yet, significant regulatory drag hinders the use of fiscal incentives, and to date, proposals for EU-wide policy solutions (e.g. a common public benefit definition) have failed. Using the theoretical construct of regulatory space, we highlight the regulatory space characteristics impacting cross-border philanthropic capital movement. This multi-regulatory space analysis finds that contrasting actions by regulators, disparate national policies and the dominance of tax evasion concerns affect the free movement of philanthropic capital across the EU. We argue EU philanthropy could be expanded if there was greater clarity regarding administrative taxation procedures and support for foreign charities and donors seeking to navigate the straits of comparability.","PeriodicalId":44152,"journal":{"name":"Nonprofit Policy Forum","volume":"369 1","pages":"273 - 305"},"PeriodicalIF":1.6,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76756639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Sexual Misconduct: Policies to Improve Institutional Accountability and Reduce Individual Burdens 不当性行为:改善机构问责制和减轻个人负担的政策

IF 1.6

Nonprofit Policy Forum Pub Date : 2022-08-09 DOI: 10.1515/npf-2022-0028

Meeyoung Lamothe, Megan LePere-Schloop, Sungdae Lim, Jungwon Yeo, Erynn E. Beaton, Ralph S. Brower, Sung‐Ju Kim, Misun Lee, Eunsil Yoo

引用次数: 1

A Model for Directing and Modulating Public Interventions in Social Enterprises 社会企业中公共干预的指导与调节模型

IF 1.6

Nonprofit Policy Forum Pub Date : 2022-08-08 DOI: 10.1515/npf-2021-0030

Simone Poledrini, Elizabeth A. M. Searing, Alessandro Montrone

{"title":"A Model for Directing and Modulating Public Interventions in Social Enterprises","authors":"Simone Poledrini, Elizabeth A. M. Searing, Alessandro Montrone","doi":"10.1515/npf-2021-0030","DOIUrl":"https://doi.org/10.1515/npf-2021-0030","url":null,"abstract":"Abstract The world is no stranger to crises, and social enterprises struggle to both survive and deliver on mission. This study explores how public interventions can facilitate economic recovery through targeted assistance to social enterprises, specifically the Italian social cooperative. Despite their prevalence and beneficial impact on Italian communities, not all Italian social cooperatives are economically and/or financially healthy. So this study answers the following two research questions: what is the financial and economic condition of Italian social cooperatives, and how could scarce public resources be directed to social enterprises in order to further the goals of social policy? To assess financial and economic health, we conduct financial statement analysis based on data extracted from the AIDA database. This methodology makes it possible to analyze Italian social cooperatives with techniques designed to monitor the situation in terms of both financial balance (current ratio, warranty ratio, and equity multiplier) and of economic balance (ROA, ROI, and sustainability of financial charges). Using these ratios, we create a matrix of financial and economic health and then provide guidance on which level of public support in each classification is likely to provide the most overall societal benefit. Such analysis offers not only benefits to Italian policymakers and citizens, but is a topic of particular interest for researchers, policymakers, and practitioners around the world evaluating policy responses to crises such as COVID-19.","PeriodicalId":44152,"journal":{"name":"Nonprofit Policy Forum","volume":"33 1","pages":"307 - 332"},"PeriodicalIF":1.6,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77621268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accessibility of Nonprofit Services: Transportation Network Companies and Client Mobility 非营利性服务的可及性:运输网络公司和客户流动性

IF 1.6

Nonprofit Policy Forum Pub Date : 2022-08-08 DOI: 10.1515/npf-2021-0059

D. Mason, Miranda Menard

引用次数: 2

Germany’s Contested Civil Society in a Time of Politization 政治化时代德国有争议的公民社会

IF 1.6

Nonprofit Policy Forum Pub Date : 2022-07-01 DOI: 10.1515/npf-2021-0060

S. Hummel

{"title":"Germany’s Contested Civil Society in a Time of Politization","authors":"S. Hummel","doi":"10.1515/npf-2021-0060","DOIUrl":"https://doi.org/10.1515/npf-2021-0060","url":null,"abstract":"Abstract Growing efforts to shrink civil societies’ scope of action are evident around the globe. Germany’s civil society has not been fully immune from this, but analysing whether there is a shrinking civic space requires a twofold perspective. While having a high democratic state standard and a rather supportive environment, there is also a discourse of whether it is legitimate for civil society organisations (CSO) to be politically active, following controversial recent lawsuits against CSOs on that ground. Additionally, there is an increasing atmosphere of hate and demonization from some social groups against civil society activists that impede their work and scope of action. Accordingly, there is an ongoing discussion whether Germany’s civil society is affected by the shrinking space phenomenon or not. To capture and theoretically comprehend these processes in Germany, I argue that these signs of “shrinking spaces” should rather be understood as a contestation that is the outcome of a growing re-politicization of civil society in the last 15 years. It is rooted in a new wave of politicization in which democracy is no longer an undisputed paradigm. Against this background, over the last decade, civil society has become again a terrain of contestation where different views and options are expressed and collide, but that is also attacked from the outside. Two main changes, I argue, have driven forward the politicization of civil society: first, a new social cleavage that is exploited by (right-wing) populism and, second, the claim for more direct participation in the democratic systems by the citizens which produced new political opportunity structures of good governance that allow more CSOs to advocate. While this process emancipated many CSOs, it also brought forth different contestations about legitimate participation. In this way, one can simultaneously observe a shrinking and a growing space for civil society in Germany.","PeriodicalId":44152,"journal":{"name":"Nonprofit Policy Forum","volume":"108 1","pages":"195 - 210"},"PeriodicalIF":1.6,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79394438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Contested Civic Spaces in Liberal Democracies 自由民主中有争议的公民空间

IF 1.6

Nonprofit Policy Forum Pub Date : 2022-07-01 DOI: 10.1515/npf-2022-0026

引用次数: 1

Changing Civic Spaces in the Light of Authoritarian Elements of Politics and the Covid Crisis – The Case of Austria 基于威权政治因素和新冠肺炎危机的公民空间变化——以奥地利为例

IF 1.6

Nonprofit Policy Forum Pub Date : 2022-06-27 DOI: 10.1515/npf-2021-0053

R. Simsa

引用次数: 2

Contested Civic Spaces in Greece in the Context of Foreign Immigration and the Refugee Crisis of 2015 2015年外国移民和难民危机背景下希腊有争议的公民空间

IF 1.6