Corporate Social Expenditure and Fiscal Decentralization: A Novel Framework

Shyam Nath () and Yeti Nisha Madhoo
Additional contact information
Shyam Nath: Amrita Vishwa Vidyapeetham University
Yeti Nisha Madhoo: Amrita Vishwa Vidyapeetham University

Chapter Chapter 5 in Vanishing Borders of Urban Local Finance, 2022, pp 103-132 from Springer

Abstract: Abstract This chapter develops a tax-expenditure framework to examine the implications of mandatory CSR expenditure in India an experiment in public–private partnership in supply of local public goods. Crucial issues discussed include whether (i) CSR levy is a tax or expenditure; (ii) CSR as a tax can be shifted and as an expenditure may be fungible; (iii) a corporate body as spending authority on social goods is suitable in regimes such as not-for-profit governance; and (iv) local area redefinition would improve visibility of CSR through easy performance auditing.

Keywords: Corporate social responsibility; Fiscal decentralization; Tax-expenditure framework; CSR footprint (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-19-5300-2_5

Ordering information: This item can be ordered from
http://www.springer.com/9789811953002

DOI: 10.1007/978-981-19-5300-2_5

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().