Kennedy, Frances A.; Burney, Laurie L.; Troyer, Jennifer L. - In: Journal of Accounting and Public Policy 29 (2010) 3, pp. 242-258
Policymakers often question whether not-for-profit (NFP) hospitals provide enough charity care to justify tax advantages. In 1993, Texas enacted legislation requiring NFP hospitals to provide certain community benefits at levels set forth in specific criteria to retain tax-exempt status; this...