The Triangle Shirtwaist Factory Fire of 1911: Social Change, Industrial Accidents, and the Evolution of CommonHSense Causality

This article is part of a larger study on the history of industrial safety law in the United States, one that places particular emphasis on the development of competing attributions of the causes of industrial injury as that development relates to changes in technology, political economy, and culture. The Triangle Shirtwaist Factory fire of 1911, long noted as a catalyst for Progressive Era factory reform, evorked a change in the legal culture's "common sense" of why and how industrial injuries took place. By focusing on and making tangible causal theories that had been in circulation for some time but never embodied successfully in the law, the Triangle fire destroyed long-standing ideological barriers to factory legislation. It thus played a significant role in laying the epistemological foundation of the modern regulatory state.     

Income tax policy and charitable giving

Many studies over the past 20 years have looked at the response of charitable donations to tax incentives—the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity across six nonprofit subsectors, finding substantial variation. These results suggest that the fiscal effectiveness of tax deductibility depends on the type of donation involved. This has implications for both public policy and nonprofit management. © 2007 by the Association for Public Policy Analysis and Management     

In Search of True Public Arts Support

Most of the debate over government arts support focuses on direct subsidies to nonprofit arts organizations. In this article, however, I show that a much larger amount of public sector money comes from indirect aid, in the form of tax revenues forgone on tax-deductible contributions by individuals. Specifically, every dollar in direct federal arts funding is accompanied by about $14 in indirect aid. Analysis of the 1996 General Social Survey shows that private givers and supporters of direct government aid fit different demographic profiles, meaning that direct and indirect funding owe to distinct constituencies. These findings lead to a number of implications for nonprofit and public arts managers.

It is sometime proper for the state to encourage and protect dishonorable but useful professions, without those who exercise them being more highly considered for that.
Jean-Jacques Rousseau ¹