Nonprofit Tax Exemptions, For-profit Competition and Spillovers to Community Services
研究了非营利健身中心的税收豁免如何影响当地健身市场结构，以及非营利组织提供青少年项目的决策，发现取消税收豁免会使非营利组织进入减少26%，主要影响同时运营青少年项目的设施。
We investigate the importance of nonprofit tax exemptions to the structure of local fitness markets and to the nonprofit's decision to complement fitness offerings with youth programming. We estimate an equilibrium model of market structure of nonprofit and for-fitness centres. Our results suggest that the two ownership types serve different customer bases. We predict that a revocation of tax exemptions would lower nonprofit entry by 26%, leaving for-profit entry unaffected. This decline in nonprofit entry derives primarily from fitness facilities that jointly operate a youth programme. Tax exemptions thus aid in both the provision of the primary and auxiliary services.