This note concerns the use of the Blau index of racial and ethnic diversity in the social sciences and in policy analysis. The diversity index, by design, captures the heterogeneity of the population group being studied, typically according to the racial and ethnic categories of the U.S. Census but does not account for the relative size of specific racial groups. Thus, with the most commonly used diversity index, the implicit assumption is that for the purposes of the analysis a population that is 80 percent white and 20 percent Asian is identical to a population that is 80 percent black and 20 percent Hispanic. Examples are given from studies of voting behavior, organizational performance, and the provision of public goods and services to show that the diversity index is often used in ways that are inappropriate given the context of the study.
In: Nonprofit and voluntary sector quarterly: journal of the Association for Research on Nonprofit Organizations and Voluntary Action, Band 36, Heft 4, S. 662-675
This article considers the nonprofit exemption from the corporate income tax (CIT), which has typically been justified with either subsidy or base-defining reasons. A different rationale is introduced: The corporate tax as applied to for-profit businesses is meant to capture in the tax base income ultimately owned by individuals that might otherwise escape tax, and the nonprofit exemption is a consequence of nonprofit income`s not being attributable to any individual. To explain why nonprofits are exempt from the CIT, scholars should begin by asking why there is a CIT at all rather than by asking what is so special about nonprofits. The argument is then applied to the debate over the rationale for the unrelated business income tax.
Using the precinct‐level voting results of a 2002 referendum in Metropolitan Detroit to increase property taxes, with the proceeds earmarked for cultural institutions, this paper inquires into the pattern of voting support for an increased public funding of culture. The estimation matches voting precincts to census tracts, and employs tract‐level economic and demographic data. Results are compared with public opinion survey data from the United States and a similar referendum in Switzerland.