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Taxation and Social Enterprise: Constraint or Incentive for the Common Good

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  • Sheila Killian
  • Philip O’Regan

Abstract

When governments use tax policy to motivate activities of social value, incentives are commonly targeted at non-profits or charities. For-profit businesses meanwhile are primarily seen by policy-makers as generators of tax revenue. Social enterprise, characterized by innovation and hybridity, can combine for-profit and social impact aims in a single entity. A tax system that anticipates a binary world of charities and capitalism may be unable to accommodate this, and so may function as a constraint on the contribution of social enterprise to the common good. This article reviews tax policy and the experiences of social entrepreneurs to explore this issue.

Suggested Citation

  • Sheila Killian & Philip O’Regan, 2019. "Taxation and Social Enterprise: Constraint or Incentive for the Common Good," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 10(1), pages 1-18, January.
    • Handle: RePEc:taf:jsocen:v:10:y:2019:i:1:p:1-18
    DOI: 10.1080/19420676.2018.1517103
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