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The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals

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  • Gulley, O. David
  • Santerre, Rexford E.

Abstract

Examines the issue of higher tax rates leads to a larger market share for nonprofit hospitals by using a panel data set. Finds that higher state corporate income and local property tax rates lead to a greater market share for nonprofit hospitals.

Suggested Citation

  • 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.
  • Handle: RePEc:ntj:journl:v:46:y:1993:i:4:p:477-86
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    Citations

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    Cited by:

    1. Kraus, Margit & Stegarescu, Dan, 2005. "Non-Profit-Organisationen in Deutschland: Ansatzpunkte für eine Refom des Wohlfahrtsstaats," ZEW Dokumentationen 05-02, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    2. Nobuko KANAYA & Hiromasa TAKAHASHI & Junyi SHEN, 2015. "The Market Share of Nonprofit and For-profit Organizations in the Quasi-Market: Japan's Long-Term Care Services Market," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(2), pages 245-266, June.
    3. William M. Gentry & John Penrod, 2000. "The Tax Benefits of Not-for-Profit Hospitals," NBER Chapters,in: The Changing Hospital Industry: Comparing For-Profit and Not-for-Profit Institutions, pages 285-324 National Bureau of Economic Research, Inc.
    4. repec:elg:eechap:16909_19 is not listed on IDEAS
    5. Lakdawalla, Darius & Philipson, Tomas, 2006. "The nonprofit sector and industry performance," Journal of Public Economics, Elsevier, vol. 90(8-9), pages 1681-1698, September.
    6. James Alm & Daniel Teles, 2017. "State and Federal Tax Policy toward Nonprofit Organizations," Working Papers 1704, Tulane University, Department of Economics.
    7. O. David Gulley & Rexford E. Santerre, 2003. "The Effect of Public Policies on Nursing Home Care in the United States," Eastern Economic Journal, Eastern Economic Association, vol. 29(1), pages 93-104, Winter.
    8. 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.

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