We couldn't determine the effect of taxes or exemptions on competition between government, non-profit, and for-profit businesses because of data limitations. Research on competition between those 3 sectors in the United States is limited and much of it is dated. The 4 research studies we reviewed found that although some businesses may appear similar, slight differences in services or location can affect the level of any competition. Additionally, the research shows government and non-profit businesses have some advantages over for-profit businesses, but the effect on for-profit business is unclear. We also looked at differences in statutory tax rates in 3 industries in Kansas because they operate in close proximity and may offer similar services in many parts of the state. In Kansas, for-profit fitness centers, daycare centers, and mental health centers generally pay taxes that similar government and non-profit businesses do not pay. But we couldn’t determine how these differences in taxes or exemptions effect competition in Kansas because of data issues and time constraints.