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29

臺大管理論叢

28

卷第

2

Magnus, S. A., Smith, D. G., and Wheeler, J. R. 2004. The association of debt financing

with not-for-profit hospitals’ provision of uncompensated care.

Journal of

Health Care Finance

, 30 (4): 46-58.

Marcuello, C., and Salas, V. 2001. Nonprofit organizations, monopolistic competition, and

private donations: Evidence from Spain.

Public Finance Review

, 29 (3): 183-

207.

Nicholson, S., Pauly, M. V., Burns, L. R., Baumritter, A., and Ash, D. A. 2000. Measuring

community benefits provided by for-profit and nonprofit hospitals.

Health

Affairs

, 19 (6): 168-177.

O’Donnell, H., and Martire, R. 2009.

An update: An analysis of the tax exemptions

granted to non-profit hospitals in Chicago and the metro area and the charity

care provided in return

.

http://www.ctbaonline.org/All%20Links%20to%20 Research%20Areas%20and%20Reports/Health%20Care/Executive%20 Summary%20and%20Charts_Final.pdf.

Accessed May 30, 2013.

Petersen, M. A. 2009. Estimating standard errors in finance panel data sets: Comparing

approaches.

The Review of Financial Studies

, 22 (1): 435-480.

Rosko, M. D. 2004. The supply of uncompensated care in Pennsylvania hospitals: Motives

and financial consequences.

Health Care Management Review

, 29 (3): 229-239.

Rushton, M. 2007. Why are nonprofit exempt from the corporate income tax?.

Nonprofit

and Voluntary Sector Quarterly

, 36 (4): 662-675.

Sanders, S. M. 1995. The “common sense” of the nonprofit hospital tax exemption: A

policy analysis.

Journal of Policy Analysis and Management

, 14 (3): 446-466.

Spencer, C. S. 1998. Do uncompensated care pools change the distribution of hospital care

to the uninsured?.

Journal of Health Politics, Policy and Law

, 23 (1): 53-73.

Texas Health and Safety Code Section 311.045. 2007.

Community benefits and charity

care requirements

.

http://law.onecle.com/texas/health/311.045.00.html.

Accessed May 30, 2013.

The Institute for Health and Socio-Economic Policy (IHSP). 2012.

Benefit from charity

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Accessed May 30, 2013.

Thorpe, K. E. 1988. Uncompensated care pools and care to the uninsured: Lessons from

the New York Prospective Hospital Reimbursement Methodology.

Inquiry

, 25

(3): 344-353.