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How Tax Incentives Slow Down Positive Change in Social Impact Ecosystems and What Can We Do About It

Gamble, E.N.; Muñoz, P.

Authors

E.N. Gamble



Abstract

To advance positive change within social impact ecosystems, policy makers offer tax incentives in return for social value. Some social enterprises are exempt from paying taxes, with an expectation that they will create positive change in society. Yet, studies have highlighted that there are a growing number of value-detracting issues with tax exemptions, which detract from ecosystems of positive social change. Therefore, spotting and rectifying situations of potential value detraction is paramount. In this paper we offer a two-sided framework called SCAM/MEND, to identify and act upon the ‘dark side’ of tax exemptions in social impact ecosystems. The SCAM side of our framework allows ecosystem actors to spot situations in which negative outcomes are likely to emerge from tax exemptions. The MEND side of our framework offers policy makers and ecosystem actors a new course of action to redirect positive change efforts.

Citation

Gamble, E., & Muñoz, P. (2021). How Tax Incentives Slow Down Positive Change in Social Impact Ecosystems and What Can We Do About It. Journal of Business Venturing Insights, 16, Article e00284. https://doi.org/10.1016/j.jbvi.2021.e00284

Journal Article Type Article
Acceptance Date Oct 14, 2021
Online Publication Date Oct 23, 2021
Publication Date 2021-11
Deposit Date Oct 20, 2021
Publicly Available Date Mar 29, 2024
Journal Journal of Business Venturing Insights
Print ISSN 2352-6734
Publisher Elsevier
Peer Reviewed Peer Reviewed
Volume 16
Article Number e00284
DOI https://doi.org/10.1016/j.jbvi.2021.e00284
Public URL https://durham-repository.worktribe.com/output/1230959

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