정부의 재정정책이 비영리부문의 성장에 미치는 영향: 사회기원이론에 따른 국가별 패널분석

초록

The purpose of the study is to analyze the impact of government fiscal policies on the growth of the nonprofit sector across the world. We hypothesize that a government's fiscal policy affects the growth of the nonprofit sector, as it shapes the size of the government's social spending and private philanthropy. To test this hypothesis, we created a 499-point unbalanced panel dataset from 30 OECD countries during a 21-year period, 1990-2010. The results show that overall nonprofit growth is inversely related to an increase in tax revenues, but is positively related to government social spending. The relationship between government fiscal policy and the size of the nonprofit sector was more complex across countries selected in this study. These contradictory results suggest that neither government failure nor interdependence theory provides a uniform relationship between a government and the nonprofit sector. Instead, the social origins theory may provide a more plausible explanation about nonprofit growth across countries

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