Joseph Cordes | The George Washington University (original) (raw)

Papers by Joseph Cordes

Eisenberg Human services nonprofit organizations are crucial partners to government and the priva... more Eisenberg Human services nonprofit organizations are crucial partners to government and the private sector in developing and maintaining healthy communities and families. They are able to leverage multiple funding streams to create a greater capacity to deliver services than any single funding source could achieve on its own. Because they often have strong relationships with the people and neighborhoods where they work, nonprofits are wellpositioned to meet community needs. However, in the current economic climate, Washington-area human services nonprofits are being squeezed by rising demand, escalating costs, and increasing administrative tasks, all accompanied by only sluggish revenue growth. An analysis using survey results, tax documents, interviews, and local government budget data finds that these organizations have coped with fiscal stress in a variety of ways—many of which could lead to significant erosion in the quality and quantity of services provided to the community. Th...

Eisenberg Human services nonprofit organizations are crucial partners to government and the priva... more Eisenberg Human services nonprofit organizations are crucial partners to government and the private sector in developing and maintaining healthy communities and families. They are able to leverage multiple funding streams to create a greater capacity to deliver services than any single funding source could achieve on its own. Because they often have strong relationships with the people and neighborhoods where they work, nonprofits are wellpositioned to meet community needs. However, in the current economic climate, Washington-area human services nonprofits are being squeezed by rising demand, escalating costs, and increasing administrative tasks, all accompanied by only sluggish revenue growth. An analysis using survey results, tax documents, interviews, and local government budget data finds that these organizations have coped with fiscal stress in a variety of ways—many of which could lead to significant erosion in the quality and quantity of services provided to the community. Th...

Space Policy, 2003

The U.S. Government is once again attempting to commercialize the Landsat program and is asking t... more The U.S. Government is once again attempting to commercialize the Landsat program and is asking the private sector to develop a next generation mid-resolution remote sensing system that will provide continuity with the thirty-year data archive of Landsat data. Much of the case for commercializing the Landsat program rests on the apparently successful commercialization of high-resolution remote sensing activities coupled with the belief that conditions have changed since the failed attempt to commercialize Landsat in the 1980s. This paper analyzes the economic, political and technical conditions that prevailed in the 1980s as well as conditions that might account for the apparent success of &e emerging high-resolution remote sensing industry today. Lessons are gleaned for the future of the Landsat program. * The first Landsat, originally called Earth Resources Technology Satellite-I (J3RTS-I), was launched in 1972. EOSAT had exclusive rights to data collected prior to the date of the contract (9185) until its expiration date (7/94). EOSAT today is Space Imaging Corp. * Spatial resolution, also sometimes designated as Ground Sample Distance (GSD) is the size of the smallest object on the ground that can be distinguished by the sensor (the size of one pixel). respectively whch determines the size of a 'scene'.

Regulatory impact analyses (RIAs) weigh the benefits of regulations against the burdens they impo... more Regulatory impact analyses (RIAs) weigh the benefits of regulations against the burdens they impose and are invaluable tools for informing decision makers.We offer 10 tips for nonspecialist policymakers and interested stakeholders who will be reading RIAs as consumers. Core problem: Determine whether the RIA identifies the core problem (compelling public need) the regulation is intended to address. Alternatives: Look for an objective, policy-neutral evaluation of the relative merits of reasonable alternatives. Baseline: Check whether the RIA presents a reasonable “counterfactual” against which benefits and costs are measured. Increments: Evaluate whether totals and averages obscure relevant distinctions and trade-offs. Uncertainty: Recognize that all estimates involve uncertainty, and ask what effect key assumptions, data, and models have on those estimates. Transparency: Look for transparency and objectivity of analytical inputs. Benefits: Examine how projected benefits relate to s...

National Tax Journal, 1981

OTA Papers are circulated s o that the preliminary findings o f tax research conducted by staff m... more OTA Papers are circulated s o that the preliminary findings o f tax research conducted by staff members and others associated with the Office of Tax Analysis may reach a wider audience. The views expressed are those of the authors, and d o not reflect Treasury policy. Comments are invited, but OTA

Journal of Benefit-Cost Analysis, 2017

Regulatory impact analyses (RIAs) weigh the benefits of regulations against the burdens they impo... more Regulatory impact analyses (RIAs) weigh the benefits of regulations against the burdens they impose and are invaluable tools for informing decision makers. We offer 10 tips for nonspecialist policymakers and interested stakeholders who will be reading RIAs as consumers.1.Core problem: Determine whether the RIA identifies the core problem (compelling public need) the regulation is intended to address.2.Alternatives: Look for an objective, policy-neutral evaluation of the relative merits of reasonable alternatives.3.Baseline: Check whether the RIA presents a reasonable “counterfactual” against which benefits and costs are measured.4.Increments: Evaluate whether totals and averages obscure relevant distinctions and trade-offs.5.Uncertainty: Recognize that all estimates involve uncertainty, and ask what effect key assumptions, data, and models have on those estimates.6.Transparency: Look for transparency and objectivity of analytical inputs.7.Benefits: Examine how projected benefits rel...

Cities, sometimes with the help of private funders, have made investments to improve the quality ... more Cities, sometimes with the help of private funders, have made investments to improve the quality of the after-school programs that they fund. However, the prolonged financial crisis faced by cities has greatly reduced city agency budgets, forcing agency leaders to make difficult choices between cutting student slots or reducing the quality of programming through cuts to professional development and technical assistance given to after-school providers. Drawing on interview data with agency leaders in three major cities, this paper explores how leaders make these decisions, the extent to which they protect quality investments, and the factors that influence their decisions. Authors identified a number of factors influencing these agencies' ability to maintain investments in quality, including agency authority over budget decisions, how city leaders weigh quantity and quality, strategic consideration of political and public interests, and the size of the budget shortfall. Lessons from interviews suggest that 1) private funds and associated public-private partnerships can shift the preference of city agencies 2) agency heads can make strategic budgetary decisions to help protect quality investments and 3) improving public understanding about the supports needed to achieve quality can help protect investments in quality.

Business and Public Administration Studies, 2008

The classic "market failure paradigm" provides three broad rationales for public sector involveme... more The classic "market failure paradigm" provides three broad rationales for public sector involvement in the provision of homeland security. First, increasing homeland security involves financing and providing public goods, whose consumption is non-rival, and also non-excludable. Some of these public goods, such as protection of borders are national in scope; others, such as protection of critical infrastructure, harbors, and "national icons" (such as the Statue of Liberty or the Golden Gate Bridge) provide some benefits that are national in scope, but also have benefits that are clearly concentrated locally and/or regionally. In addition, 85 percent of the nation's critical infrastructures identified by the U.S.

National Tax Journal, 2011

The need for defi cit reduction has prompted several proposals for modifying the income tax deduc... more The need for defi cit reduction has prompted several proposals for modifying the income tax deduction for charitable contributions. This paper combines aggregate tax return data with data on fi nances of individual nonprofi t organizations and data on patterns of household giving to simulate the potential effects on nonprofi t organizations of scaling back the charitable deduction. The paper also reviews the various rationales for providing a tax subsidy to charitable contributions.

OTA Papers are circulated so that the preliminary findings of tax research conducted by staff mem... more OTA Papers are circulated so that the preliminary findings of tax research conducted by staff members and others associated with the Office of Tax Analysis may reach a wider audience. The views expressed are those of the authors, and do not reflect Treasury policy. Comments are invited, but OTA Papers should not be quoted without permission from the

The state corporate income tax (CIT) has been declining for years. This paper examines the trends... more The state corporate income tax (CIT) has been declining for years. This paper examines the trends in state CIT revenue between 1980 and 2000. The authors construct a state corporate tax performance index and find that between 1980 and 1995 the problems with the state CIT mirrored those faced by federal corporate taxes. But in the period 1995-2000, serious independent problems developed with the state tax. The paper finds that the failure to require combined reporting and the use of single factor apportionment can have negative effects on state The state corporate income tax produces a relatively small amount of revenue for state governments. Indeed, the states currently raise about five percent of their total tax revenue from corporate income taxes, and corporate tax receipts have declined steadily as a percentage of total state tax revenue over time. Most observers agree that, under the current system, the percentage

National Tax Journal, 2000

In addition to the usual range of local, state, and Federal taxes, the telecommunications sector ... more In addition to the usual range of local, state, and Federal taxes, the telecommunications sector faces a number of specific taxes and tax-like fees not faced by other industries. There is clear evidence that these sector specific taxes fail to satisfy the usual criteria of fairness, efficiency, and simplicity and, with recent deregulation, increased competition, and technological innovation, which have dramatically altered the telecommunications sector, the failings of these taxes will be exacerbated.

SSRN Electronic Journal, 2010

Eisenberg Human services nonprofit organizations are crucial partners to government and the priva... more Eisenberg Human services nonprofit organizations are crucial partners to government and the private sector in developing and maintaining healthy communities and families. They are able to leverage multiple funding streams to create a greater capacity to deliver services than any single funding source could achieve on its own. Because they often have strong relationships with the people and neighborhoods where they work, nonprofits are wellpositioned to meet community needs. However, in the current economic climate, Washington-area human services nonprofits are being squeezed by rising demand, escalating costs, and increasing administrative tasks, all accompanied by only sluggish revenue growth. An analysis using survey results, tax documents, interviews, and local government budget data finds that these organizations have coped with fiscal stress in a variety of ways—many of which could lead to significant erosion in the quality and quantity of services provided to the community. Th...

Eisenberg Human services nonprofit organizations are crucial partners to government and the priva... more Eisenberg Human services nonprofit organizations are crucial partners to government and the private sector in developing and maintaining healthy communities and families. They are able to leverage multiple funding streams to create a greater capacity to deliver services than any single funding source could achieve on its own. Because they often have strong relationships with the people and neighborhoods where they work, nonprofits are wellpositioned to meet community needs. However, in the current economic climate, Washington-area human services nonprofits are being squeezed by rising demand, escalating costs, and increasing administrative tasks, all accompanied by only sluggish revenue growth. An analysis using survey results, tax documents, interviews, and local government budget data finds that these organizations have coped with fiscal stress in a variety of ways—many of which could lead to significant erosion in the quality and quantity of services provided to the community. Th...

Space Policy, 2003

The U.S. Government is once again attempting to commercialize the Landsat program and is asking t... more The U.S. Government is once again attempting to commercialize the Landsat program and is asking the private sector to develop a next generation mid-resolution remote sensing system that will provide continuity with the thirty-year data archive of Landsat data. Much of the case for commercializing the Landsat program rests on the apparently successful commercialization of high-resolution remote sensing activities coupled with the belief that conditions have changed since the failed attempt to commercialize Landsat in the 1980s. This paper analyzes the economic, political and technical conditions that prevailed in the 1980s as well as conditions that might account for the apparent success of &e emerging high-resolution remote sensing industry today. Lessons are gleaned for the future of the Landsat program. * The first Landsat, originally called Earth Resources Technology Satellite-I (J3RTS-I), was launched in 1972. EOSAT had exclusive rights to data collected prior to the date of the contract (9185) until its expiration date (7/94). EOSAT today is Space Imaging Corp. * Spatial resolution, also sometimes designated as Ground Sample Distance (GSD) is the size of the smallest object on the ground that can be distinguished by the sensor (the size of one pixel). respectively whch determines the size of a 'scene'.

Regulatory impact analyses (RIAs) weigh the benefits of regulations against the burdens they impo... more Regulatory impact analyses (RIAs) weigh the benefits of regulations against the burdens they impose and are invaluable tools for informing decision makers.We offer 10 tips for nonspecialist policymakers and interested stakeholders who will be reading RIAs as consumers. Core problem: Determine whether the RIA identifies the core problem (compelling public need) the regulation is intended to address. Alternatives: Look for an objective, policy-neutral evaluation of the relative merits of reasonable alternatives. Baseline: Check whether the RIA presents a reasonable “counterfactual” against which benefits and costs are measured. Increments: Evaluate whether totals and averages obscure relevant distinctions and trade-offs. Uncertainty: Recognize that all estimates involve uncertainty, and ask what effect key assumptions, data, and models have on those estimates. Transparency: Look for transparency and objectivity of analytical inputs. Benefits: Examine how projected benefits relate to s...

National Tax Journal, 1981

OTA Papers are circulated s o that the preliminary findings o f tax research conducted by staff m... more OTA Papers are circulated s o that the preliminary findings o f tax research conducted by staff members and others associated with the Office of Tax Analysis may reach a wider audience. The views expressed are those of the authors, and d o not reflect Treasury policy. Comments are invited, but OTA

Journal of Benefit-Cost Analysis, 2017

Regulatory impact analyses (RIAs) weigh the benefits of regulations against the burdens they impo... more Regulatory impact analyses (RIAs) weigh the benefits of regulations against the burdens they impose and are invaluable tools for informing decision makers. We offer 10 tips for nonspecialist policymakers and interested stakeholders who will be reading RIAs as consumers.1.Core problem: Determine whether the RIA identifies the core problem (compelling public need) the regulation is intended to address.2.Alternatives: Look for an objective, policy-neutral evaluation of the relative merits of reasonable alternatives.3.Baseline: Check whether the RIA presents a reasonable “counterfactual” against which benefits and costs are measured.4.Increments: Evaluate whether totals and averages obscure relevant distinctions and trade-offs.5.Uncertainty: Recognize that all estimates involve uncertainty, and ask what effect key assumptions, data, and models have on those estimates.6.Transparency: Look for transparency and objectivity of analytical inputs.7.Benefits: Examine how projected benefits rel...

Cities, sometimes with the help of private funders, have made investments to improve the quality ... more Cities, sometimes with the help of private funders, have made investments to improve the quality of the after-school programs that they fund. However, the prolonged financial crisis faced by cities has greatly reduced city agency budgets, forcing agency leaders to make difficult choices between cutting student slots or reducing the quality of programming through cuts to professional development and technical assistance given to after-school providers. Drawing on interview data with agency leaders in three major cities, this paper explores how leaders make these decisions, the extent to which they protect quality investments, and the factors that influence their decisions. Authors identified a number of factors influencing these agencies' ability to maintain investments in quality, including agency authority over budget decisions, how city leaders weigh quantity and quality, strategic consideration of political and public interests, and the size of the budget shortfall. Lessons from interviews suggest that 1) private funds and associated public-private partnerships can shift the preference of city agencies 2) agency heads can make strategic budgetary decisions to help protect quality investments and 3) improving public understanding about the supports needed to achieve quality can help protect investments in quality.

Business and Public Administration Studies, 2008

The classic "market failure paradigm" provides three broad rationales for public sector involveme... more The classic "market failure paradigm" provides three broad rationales for public sector involvement in the provision of homeland security. First, increasing homeland security involves financing and providing public goods, whose consumption is non-rival, and also non-excludable. Some of these public goods, such as protection of borders are national in scope; others, such as protection of critical infrastructure, harbors, and "national icons" (such as the Statue of Liberty or the Golden Gate Bridge) provide some benefits that are national in scope, but also have benefits that are clearly concentrated locally and/or regionally. In addition, 85 percent of the nation's critical infrastructures identified by the U.S.

National Tax Journal, 2011

The need for defi cit reduction has prompted several proposals for modifying the income tax deduc... more The need for defi cit reduction has prompted several proposals for modifying the income tax deduction for charitable contributions. This paper combines aggregate tax return data with data on fi nances of individual nonprofi t organizations and data on patterns of household giving to simulate the potential effects on nonprofi t organizations of scaling back the charitable deduction. The paper also reviews the various rationales for providing a tax subsidy to charitable contributions.

OTA Papers are circulated so that the preliminary findings of tax research conducted by staff mem... more OTA Papers are circulated so that the preliminary findings of tax research conducted by staff members and others associated with the Office of Tax Analysis may reach a wider audience. The views expressed are those of the authors, and do not reflect Treasury policy. Comments are invited, but OTA Papers should not be quoted without permission from the

The state corporate income tax (CIT) has been declining for years. This paper examines the trends... more The state corporate income tax (CIT) has been declining for years. This paper examines the trends in state CIT revenue between 1980 and 2000. The authors construct a state corporate tax performance index and find that between 1980 and 1995 the problems with the state CIT mirrored those faced by federal corporate taxes. But in the period 1995-2000, serious independent problems developed with the state tax. The paper finds that the failure to require combined reporting and the use of single factor apportionment can have negative effects on state The state corporate income tax produces a relatively small amount of revenue for state governments. Indeed, the states currently raise about five percent of their total tax revenue from corporate income taxes, and corporate tax receipts have declined steadily as a percentage of total state tax revenue over time. Most observers agree that, under the current system, the percentage

National Tax Journal, 2000

In addition to the usual range of local, state, and Federal taxes, the telecommunications sector ... more In addition to the usual range of local, state, and Federal taxes, the telecommunications sector faces a number of specific taxes and tax-like fees not faced by other industries. There is clear evidence that these sector specific taxes fail to satisfy the usual criteria of fairness, efficiency, and simplicity and, with recent deregulation, increased competition, and technological innovation, which have dramatically altered the telecommunications sector, the failings of these taxes will be exacerbated.

SSRN Electronic Journal, 2010