Taxing Times in Silicon Valley
Politico referenced research from Nicolas Duquette of the USC Price School on the policy history of the charitable tax deduction.
‘“Investors place less value on firms that appear to be playing Robin Hood by taking from the government in the form of avoided taxes in order to distribute funds to society via corporate philanthropic giving,” wrote the study’s authors, Kerry K. Inger and Brian Vansant of Auburn University.”
Measure B Could Eventually Keep Your Local Tax Dollars out of Major Private Banks
L.A. Tacoquoted Nicolas Duquetteof the USC Price School on Measure B, an initiative that could open the doors for a Los Angeles public bank. “I don’t think it’s as radical as people think it is,” says Nicolas Duquette, a public-policy professor at the University of Southern California. “There are plenty Read more…
New paper: Corporate charitable foundations, executive entrenchment, and shareholder distributions
“Corporate charitable foundations, executive entrenchment, and shareholder distributions” Nicolas J. Duquette, Eric C. Ohrn https://doi.org/10.1016/j.jebo.2018.04.006* Abstract We show that firms with corporate charitable foundations increased shareholder distributions by less than one half as much as similar firms without foundations following the 2003 capital income tax cut, even after controlling for Read more…
What the GOP tax bill means for California nonprofits
KPCC-FM interviewed Nicolas Duquette of the USC Price School on how the new tax reform bill will impact different nonprofits. Nicolas Duquette, an assistant professor at USC’s Sol Price School of Public Policy, says the effect of these changing tax incentives will be felt by different kinds of nonprofits in different ways. Charities serving Read more…
Las Vegas Monorail Co. wants to take $100M gamble to expand
Las Vegas Review-Journal quoted Nicolas Duquette of the USC Price School and James Moore of the USC Viterbi School about the viability of the Las Vegas Monorail Co.’s plans to expand. USC assistant professor of public policy Nicolas Duquette, who reviewed the monorail’s latest annual financial statement with the Review-Journal, said if ticket Read more…
Do Tax Incentives Affect Charitable Contributions?
“Do Tax Incentives Affect Charitable Contributions? Evidence from Public Charities’ Reported Revenues,” December 2014. Revision requested at the Journal of Public Economics. Abstract: This paper estimates the effect of the charitable contribution income tax deduction on charities’ donation revenue by exploiting the natural experiment induced by the Tax Reform Act Read more…
Revealing the Relationship between Ship Crowding and Slave Mortality
“Revealing the Relationship between Ship Crowding and Slave Mortality: The Role of Missing Data,” The Journal of Economic History 74(2):535-552, June 2014. Abstract Historical accounts have linked the overcrowded conditions on the Middle Passage to slaves’ ill health and high mortality. A large literature in economic history has failed to find such Read more…
Working paper: How Johnson Fought the War on Poverty
“How Johnson Fought the War on Poverty: The Politics and Economics of Funding at the Office of Economic Opportunity,” with Martha J. Bailey. The Journal of Economic History 74(2):351-388, June 2014. NBER Working Paper No. 19860. Winner of the Arthur H. Cole Prize for the the best article published in Read more…