英语翻译A use of the Financial Benefits of theOne of the issues

英语翻译
A use of the Financial Benefits of the
One of the issues regarding capital tax exemptions concerns how nonprofits use thiscost advantage.Steinberg (1991) lists three ways that nonprofits could applythe tax advantage.His discussion was inthe context of nonprofits competing with for-profit firms,but the points applyto markets in which there are no for-profit firms,a situation that could bethe result of the tax advantages enjoyed by nonprofits.Nonprofits could provideadditional or higher quality goods and services or increase the quality ofexisting services.They could use the funds from the tax exemption to subsidizethe price,and thus increase the quantity demanded.Second,nonprofits coulduse the tax exemption to provide goods that generate positive externalities.For example,Steinberg suggests that a nonprofit could provide excess capacity,for example more beds in a hospital,or provide price subsidies to low-incomehouseholds.Third,nonprofits could use the benefits from the tax exemption toenable the nonprofit to use higher-cost production techniques,for examplethrough managerial inattention or employee benefits.
It appears that there is some effort at trying to compare the costs of and thenature of the services provided by nonprofits to those of for-profit firms,particularly for hospitals,(see,for example,Hassett and Hubbard 1999; Nortonand Staiger 1994; Sloan et al 2001;Kessler and McClellan 2002; Rose-Ackerman1996)).But these studies focus on the effects of organizational form,i.e.,nonprofit versus for profit.There are no efforts that we could identify todetermine whether the magnitude of the tax exemption affects the cost structureor the nature of the services provided by nonprofits.No one has attempted todetermine,for example,whether the differences between for-profit and nonprofitorganizations in their cost structures,the nature of services they provide,orthe types of clients they serve are smaller in communities with very lowproperty tax rates or states with no corporate income tax.Or as Colombo (2006)asks in reviewing the Federal Trade Commission and Department of Justice 2004report on competition in health care,"Is tax exemption,for example,`buying' charity care for the poor,and would withdrawal of exemptionnegatively impact health care for the uninsured poor?"
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一个利用的经济效益
一个关于资本免税关注非营利组织如何使用thiscost优势问题.斯坦伯格（1991）列出的三种方法,非营利组织可以利用税收优势.他的讨论是非营利组织和营利性企业的竞争中,但点适用于市场中的不以营利为目的的公司,这一情形可能是非营利组织的税收优势的结果.非营利组织可以提供额外的或更高质量的产品和服务或增加现有的服务质量.他们可以使用从免税的资金subsidizethe价格,从而增加需求量.第二,非营利组织可以用免税提供货物所产生的正外部性.例如,斯坦伯格认为,一个非营利组织可以提供产能过剩,例如在医院病床,或提供价格补贴低incomehouseholds.第三,非营利组织可以使用从免税来使用成本较高的生产技术的非营利的好处,为examplethrough管理疏忽或员工福利.
似乎有一些努力,试图比较成本和所提供的非营利组织那些以营利为目的的企业服务的性质,特别是医院,（见,例如,来自1999nortonand施泰格和Hubbard；1994；斯隆等人,2001；凯斯勒和麦克莱伦2002；rose-ackerman1996））.但这些研究主要集中在组织形式的影响,即,非营利组织与利润.没有努力,我们能够确定是否免税的重大影响的非营利组织提供服务的成本结构和性质.没有人试图确定,例如,在自己的成本结构,营利性和非营利组织之间是否存在差异,他们提供的服务的性质,他们所服务的客户或类型是较小的非常lowproperty税率或国家没有公司所得税的社区.或科伦坡（2006）要求在对卫生保健的公平竞争2004report联邦贸易委员会和部门,”是免税的,例如,`购买慈善照顾穷人,并可为没有保险的穷人exemptionnegatively影响保健退出吗?”