The Richard A. Musgrave Prize was created in 1999 and is presented each year to the author(s) of the best article published in the National Tax Journal. The award is a tribute to Richard Musgrave, whose work throughout his luminous career was characterized by a powerful blend of analytical clarity, insight drawn from the historical record, and respect for the importance of administrative issues. With this award, the National Tax Association recognizes his many contributions to public policy theory, research, and practice.
Winners are selected by the journal’s Editorial Advisory Board on the basis of the degree to which their paper exemplifies the attributes of Professor Musgrave’s work — strong analytical underpinnings, rigorous argument buttressed by solid empirical evidence, respect for the importance of historical and institutional factors, and relevance for public policy. All refereed papers published in the March, June and September issues are automatically eligible for the award.
|2017||Philippe Wingender and Sara LaLumia
Income Effects on Maternal Labor Supply: Evidence from Child-Related Tax Benefits
|2016||Alexander Gelber and Matthew Weinzierl
Optimal Taxation when Children’s Abilities Depend on Parents’ Resources
|2015||Tim Dowd, Robert McClelland, and Athiphat Muthitacharoen
New Evidence on the Tax Elasticity of Capital Gains
|2014||Kalena E. Cortes and Andrew I. Friedson
Ranking up by Moving Out: The Effect of the Texas Top 10% Plan on Property Value
|2013||H. Spencer Banzhaf and Wallace E. Oates
On Fiscal Illusion in Local Public Finance: Re-examining Ricardian Equivalence and the Renter Effect
|2012||Richard V. Burkhauser, Jeff Larrimore, and Kosali I. Simon
A ‘Second Opinion’ on the Economic Health of the American Middle Class
|2011||Wen Wang, William D. Duncombe, and John M. Yinger
School District Responses to Matching Aid Programs for Capital Facilities: A Case Study of New York’s Building Aid Program
|2010||Katie Fitzpatrick and Jeffrey P. Thompson
The Interaction of Metropolitan Cost-of-Living and the Federal Earned Income Tax Credit: One Size Fits All?
The Earned Income Tax Credit and Reported Self -Employment Income
How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling
|2007||Roger Gordon and Young Lee
Interest Rates, Taxes and Corporate Financial Policies
|2006||Nathan B. Anderson
Beggar Thy Neighbor? Property Taxation of Vacation Homes
|2005||Michael J. Brunetti
The Estate Tax and Charitable Bequests: Elasticity Estimates Using Probate Records
|2004||David A. Weisbach
Taxation and Risk-Taking with Multiple Tax Rates
|2003||Jonathan Gruber and Peter Orszag
Does the Social Security Earnings Test Affect Labor Supply and Benefits Receipt?
Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed
|2001||Jan K. Brueckner and Luz A. Saavedra
Do Local Governments Engage in Strategic Property Tax Competition?
|2000||Harry Grubert and James Mackie
Must Financial Services Be Taxed Under a Consumption Tax?
|1999||Timothy J. Besley and Harvey S. Rosen
Sales Taxes and Prices: An Empirical Analysis