Tributación de las cantidades de economía social en el derecho portugués. Un intento de identificar sus fundamentos

• Autores: Nina Aguiar
• Localización: Revista del Ministerio de Trabajo y Economía Social, ISSN 2660-4647, Nº. 160, 2024, págs. 55-80
• Idioma: español
• DOI: 10.55617/revmites.94
• Texto completo no disponible (Saber más ...)
• Referencias bibliográficas
  • AdiMado, K. S. Exploring nonprofits in the social economy: the social enterprise phenomenon, Dissertations, 30. Harrisonburg: James Madison...
  • Al-Tabbaa, O., Ciulli, F. & Kolk, A. “Nonprofit entrepreneurial orientation in the context of cross-sector collaboration”. British Journal...
  • Andrews, W. “Personal Deductions in an Ideal Income Tax”. Harvard Law Review. V. 86 (2) (1972), p. 309-385.
  • Atkinson, R. “Theories of the Federal Income Tax exemption for charities: Thesis, antithesis, and synthesis”. Stetson Law Review. N. 27 (1997),...
  • Barreto, J. “Empresas industriais geridas pelos trabalhadores”. Análise Social. V. XIII (51) (1977), p. 682-717.
  • Bittkert, B. I. & Rahdert G. K. “The Exemption of Nonprofit Organizations from Federal Income Taxation”. The Yale Law Journal. V. 85 (3)...
  • Brennen, D. A. “A Diversity theory of Charitable Tax exemption – Beyonf effficiency, through critical race theory, toward diversity”. Pittsburgh...
  • Brody, E. “Of sovereignty and subsidy: conceptualizing the charity tax exption”. The Journal of Corporation Law. V. 23 (4) (1998), p. 584-629.
  • Buckles, J. R. “The Community Income Theory of the Charitable Contributions Deduction”. Indiana Law Journal. V. 80 (4) (2005), p. 947- 986.
  • Cabaleiro-Casal, M J. “El excedente de la sociedad cooperativa especial referencia a la Ley 5/1998 de Cooperativas de Galicia”. Revesco. N....
  • Casado-Perez, V. The Role of Government in Water Markets. Londres/ Nueva Iorque: Routledge, 2016.
  • ColoMbo, J. D. & Hall, M. A. The Charitable Tax Exemption, Londres/ Nueva Iorque: Routledge, 2019.
  • CriMM, N. “An explanation of the Federal Income Tax exemption for charitable organizations: a theory of risk compensation”. Florida Law Review....
  • DeFourny, J. & DeVeltere, P. “The social economy: the worldwide making of third sector”, in deFourny, J., deVeltere, P. & Fonteneau,...
  • Farinho, D. S. “A sociedade comercial como empresa social”. Revista de Direito das Sociedades. V. VII (2) (2015), p. 247-270.
  • Ferreira, S. “Bens Eclesiásticos / Fábrica da Igreja”. Lusitania Canonica. N. 9 (2003), p. 100-128. Fici, A., A statute for European cross-border...
  • Fleischer, M. P. “Theorizing the Charitable Tax Subsidies: The Role of Distributive Justice”. Washington University Law Review. Vol. 87 (3)...
  • Grigore, A. “Social economy entities: a worldwide overview”. Review of Applied Socio- Economic Research. V. 6 (2) (2013), p. 111-120.
  • Hackney, P. “What we talk about when we talk about tax exemption”. Journal Articles. N. 37, Louisiana State University Law Center (2013),...
  • Hall, M. A. & ColoMbo, J. D. “The donative theory of the charitable tax exemption”. Ohio State Law Journal. V. 52 (1991), p. 1379-1476.
  • HansMann, H. “The Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation”. The Yale Law Journal. Vol. 91 (1), 1981,...
  • HansMann, H. “The role of nonprofit enterprise”. The Yale Law Journal. V. 89 (5) (1980), p. 835-902.
  • Harding, M., O’Connell, A., Stewart, M., Chia, J. Taxing not-for-profits. A literature review. Melbourne: Melbourne Law School, 2011.
  • Henry, H, Guidelines for cooperation legislation. 3. ed. Geneva: ILO – International Labour Organization, 2012.
  • Jegers, M. Managerial Economics of non-profit organizations, Londres/Nueva Iorque: Routledge, 2008.
  • Kwak, J., Zhang, Y., Yub, J. “Legitimacy building and e-commerce platform development in China: The experience of Alibaba”. Technological...
  • Lu, J., Guan, S. & Dong, Q. “Commercializing nonprofit organizations Evidence from the Chinese sector”. Public Admininistration. (2022),...
  • Maier, F., Meyer, M. & Steinbereithner M. “Nonprofit Organizations Becoming Business-Like: A Systematic Review”. Nonprofit and Voluntary...
  • Mancino, D. M. The arquitecture of charities’ comercial activities: Managing complex structures, Los Angeles: McDermott Will & Emery LLP,...
  • Mori, P. A. “Non-profits and the Profit Distribution Constraint with Selfish Entrepreneurial Motivations”. Euricse Working Papers. N. 100...
  • Pérez-Suárez, M. A. “A autogestão no processo revolucionário português de 1974-75”, in cabreira, P. P., & Varela, R. (coord.), História...
  • Pigou, A. C. “Co-operative Societies and Income Tax”, The Economic Journal. V. 30 (118) (1920), p. 156-162.
  • SaMuelson, P. “The Pure Theory of Public Expenditure”. The Review of Economics and Statistics. 36 (4) (1954), p. 387–389.
  • SilVa et al. “Determinants of financial performance of non-profit organizations”. Journal of Management Infrmation and Decision Sciences....
  • Steinberg, R. Economic theories of nonprofit organizations, in Powell W. & Bromley, P. (eds.), The Nonprofit Sector. A Research Handbook,...
  • Suykens, B., de Rynck, F., Verschuere, B. “Non profit organizations in between the nonprofit and market spheres: shifting goals, governance...
  • Uliondo, I. A. “Un marco jurídico para la empresa social en la Unión Europea”. Ciriec-España, Revista Jurídica de Economía Social y Cooperativa....