Nicolas J. Duquette
Individual research papers, preprint PDFs, appendices, data files, replication archives and other materials are available below. You can also click this link to download a BibTeX-formatted bibliography for all the published papers listed below.
The income tax deduction for charitable contributions is historically intertwined with the behavior of high-wealth philanthropists. Founders’ Fortunes and Philanthropy: A History of the US Charitable Contribution Deduction pdf | published | Vox | blog | Business History Review, 2019, 93(3)
Limits on the share of income donors may deduct on their tax returns reduce giving. Do Share-of-Income Limits on Tax-Deductibility of Charitable Contributions Affect Giving? pdf | published | Economics Letters, 2019, 174
There is a negative relationship between income inequality and high-income philanthropy in historical data.
Inequality and Philanthropy: High-Income Giving in the United States 1917-2012
pdf | published | more | Explorations in Economic History, 2018, 70
Firms with corporate charitable foundations increased shareholder distributions relatively slowly after a dividend tax cut because of managerial entrenchment.
Corporate Charitable Foundations, Executive Entrenchment, and Shareholder Distributions
pdf | published | blog | Journal of Economic Behavior & Organization, 2018, 152
Charitable contributions are volatile and charities tend to smooth changes in donation revenue over long periods.
Spend or Save? Nonprofits’ Use of Donations and Other Revenues
pdf | published | more | Nonprofit and Voluntary Sector Quarterly, 2017, 46(6)
Charity-level tax elasticities estimated from an exogenous shock to state-varying average tax incentives are substantially larger than common estimates of individual-level responses.
Do Tax Incentives Affect Charitable Contributions? Evidence from Public Charities’ Reported Revenues
pdf | published | more | Journal of Public Economics, 2016, 137
Contrary to popular belief, Lyndon Johnson's War on Poverty primarily directed its funding toward fighting poverty; very little variation in spending geography can be explained by politics.
How Johnson Fought the War on Poverty: The Politics and Economics of Funding at the Office of Economic Opportunity
pdf | published | more | The Journal of Economic History 2014, 74(2)
Measures of ship crowding on the Middle Passage are distorted by errors in reported ship tonnage. Certain early, British voyages were overcrowded to the point of danger.
Ship Crowding and Slave Mortality: Missing Observations or Incorrect Measurement?
pdf | published | Journal of Economic History 2017, 77(4)
Multiple imputation of incomplete slave trading records reveals that the relationship between ship crowding and slave mortality was positive and substantial (though see followup paper with Peter Solar above).
Revealing the Relationship between Ship Crowding and Slave Mortality: The Role of Missing Data
pdf | published | appendix | The Journal of Economic History, 2014, 74(2)
In a laboratory setting, increasing inequality reduces giving to a real charity.
Inequality and Giving
pdf | January 2020
Over 1960-2012 the distribution of charitable giving has grown increasingly uneven. Those who give the most do an increasing fraction of total giving.
The Evolving Distribution of Giving in the United States
pdf | December 2019
Using a hand-collected panel of state income tax credits for charitable contributions, we find no relationship between such incentives and household giving behavior.
The Extent and Efficacy of State Charitable Contribution Income Tax Credits
pdf | September 2018
An above-the-line credit for charitable giving with a higher subsidy rate above two percent of AGI given would increase total charitable contributions substantially and efficiently.
A Two-Tiered Charitable Contribution Credit For All American Taxpayers
pdf | March 2020