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James Duffy

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As seen in: The 33rd Team, Medium, Color Research & Application, The Sun, Wiley, Wiley Online Library, Change.org, New York Post, ScienceDirect, The Conversation, Patch and
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Articles

Court restores Five Percent Safe Harbor before July 4, 2026, deadline

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By Dusko Stojkov, Forrest Milder, James Duffy Verified, Michael Goldman, Andrew Rubin
| nixonpeabody.com
Alert / Renewable Energy Tax Credit June 10, 2026 With July 4, 2026, deadline approaching, court vacates IRS Notice 2025-42; The Five Percent Safe Harbor method remains available for Wind and Solar - for now. What’s the impact? The US District Court for the District of Columbia held that IRS Notice 2025-42, which eliminated the Five Percent Safe Harbor, was arbitrary and capricious under the Administrative Procedure Act (APA) and vacated it in full.
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Inference on Common Trends in a Cointegrated Nonlinear SVAR

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By James Duffy Verified, Xiyu Jiao
| Wiley Online Library Verified
This paper is for inclusion in the Oxford Bulletin of Economics & Statistics Special Issue, ‘Celebrating 40 Years of Unit Roots and Cointegration’. J. A.Duffy and X.Jiao, “Inference on Common Trends in a Cointegrated Nonlinear SVAR,” Oxford Bulletin of Economics and Statistics (2026): 1–19, https://doi.org/10.1111/obes.70078. 1 Introduction For almost half a century, the structural vector autoregression (SVAR) has been the workhorse model of empirical macroeconomics.
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Substitution between RTGS and instant payment schemes: the impact of the 2022 Faster Payments transaction limit increase on CHAPS

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By James Duffy Verified, James Sanders
| EIN News
By James Duffy and James Sanders In February 2022, the UK’s instant payment scheme, Faster Payments, increased its transaction value limit from £250,000 to £1 million. This provided payments in this value range an alternative means to settle. Using a range of methodologies, we study the subsequent impact on the number of payments settled through CHAPS, the UK’s high-value payment scheme that settles payments on a real-time gross basis.
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