Enabling Policy Environments for Co-operative Development: A Comparative Experience

Last Updated on April 19th, 2010

Project Title: Enabling Policy Environments for Co-operative Development: A Comparative Experience

Project Number: CL5-05-MB

Term of Project: September 2007 to August 2008

Status: Completed

Academic Researcher:

Chris Clamp, Southern New Hampshire University

Student Researcher:

Monica Juarez Adeler, University of Saskatchewan (International PhD Student - internship)

Community Researchers:

Cindy Coker, SEED Winnipeg (principal investigator)

Community Partner:

SEED Winnipeg

Project Summary:

This research project will identify effective tax policy models and strategies of policy advancement for the co-operative sector. The project will draw on a comparative analysis of tax models from Spain (Mondragon Co-op) and Italy (Emilia Romagna region) and will include a scan of tax policy and legislation regarding co-operatives in Manitoba, Saskatchewan, and northern Ontario. The objective of this research is to analyze different tax policies that have played a key role in the development of the co-operative sector and in creating sector controlled, self-sustaining co-operative development and financing tools by exploring the possibilities of parlaying the research results from the international models into appropriate models in Canada, with specific consideration to the Manitoba context.

This research will build on existing literature regarding tax models and policies, supports and barriers, and the various factors that contributed to the sustainability of co-operative development in various parts of the world. A review of the tax legislation in key tax systems (namely Spanish, Italian, and Canadian at the federal/provincial levels) will also be necessary.

Specific Project-Level Research Objectives:

To answer “what and how does tax policy enable co-operative development?”
To identify appropriate tax policy that played a key role in individual co-op development and growth of co-operative development and support organizations
To understand factors that contributed to development and sustainability of co-operative organizations
To make recommendations to stakeholders (i.e., government and co-op sector)
To share gained knowledge nationally

Expected Deliverables:

Final Report
National and local presentations
Policy position paper

Findings:

The following outcomes are being anticipated:

that tax policies will be identified as a key factor impacting how the social economy can be enhanced through improved support for co-operative development

research will reveal effective models applicable to the Canadian or Manitoba context

research will lead to policy recommendations for government and the co-operative sector that will address gaps and barriers, as well as enhanced support, influencing co-operative development

research will also identify effective strategies for advancing the recommended policy changes

Project Poster: Poster (pdf)

Final Report: Final Report (pdf)

Projected Expenditures: $20,000

In-Kind Contributions:

Publicity:

Dissemination Activities:

Forum: Co-operative Charitable Trust (CCT) meetings in Raleigh-Durham, North Carolina, January 24-26, 2008. Presentation: “Building a tax policy framework to enable co-operative development: a comparative experience.”
Conference: Canadian Association for the Studies in Co-operation (CASC), June 5-7, 2008 at UBC, Vancouver. Presentation: “Building a tax policy framework to enable co-operative development: a comparative experience.”
Conference: Association of Co-operative Educators (ACE), July 30-31, 2008, Ottawa. Presentation: “Building a tax policy framework to enable co-operative development: a comparative experience.”
Workshop: WIRA/LLL Annual Provincial Social Economy Workshop, Winnipeg, MB, January 11, 2008.

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Enabling Policy Environments for Co-operative Development: A Comparative Experience