A Teaching Topic in Fiscal, Monetary and Tax Policy
Third Sector Governance and Management: Policy, Taxation and Regulatory FrameworksThis topic examines the role of public policy choices, taxation treatment and regulatory frameworks in shaping the scope and activities of third sector actors in economically developed countries. Students learn about the different ways that different jurisdictions define the term “charity” and about the implications of these differences for the role of third sector organizations. This topic includes a historical overview of these issues, as well as a discussion of opportunities for reform in Canada and other jurisdictions.
Recommended Reading (Carleton University PADM 5423):
Terrance S. Carter and Karen J. Cooper, “The Legal Context of Nonprofit Management,” in Vic Murray (ed.), The Management of Nonprofit and Charitable Organizations in Canada. Markham: LexisNexis Canada: 147-193.
Susan D. Phillips, “Incrementalism and its Best, and Worst: Regulatory Reform and Relational Governance in Canada,” in Susan D. Phillips and Steven Rathgeb Smith (eds.), Governance and Regulation in the Third Sector: International Perspectives. London: Routledge, 215-237.
Bob Wyatt, “Overview from Canada: Modernising Charity Law,” The Philanthropist, 22,2: 59-74. http://www.lephilanthrope.ca/index.php/phil/article/view/788/637
Calum M. Carmichael, “Doing Good Better? The Differential Subsidization of Charitable Contributions,” Policy and Society, 29,2010:201-217. http://www.sciencedirect.com.proxy.library.carleton.ca/science?_ob=MiamiImageURL&_cid=277361&_user=4799849&_pii=S1449403510000196&_check=y&_origin=browse&_zone=rslt_list_item&_coverDate=2010-08-31&wchp=dGLbVlt-zSkzk&md5=09a71e5c52fb83301b8dd6deb7fddb5d/1-s2.0-S1449403510000196-main.pdf
Source: PADM 5423 Syllabus, 2013
Page Created By: Matthew Seddon, 06 July 2013