2026 NTJ Richard A. Musgrave Prize Winner

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. For more information about the NTJ Richard Musgrave Prize, click here.

Congratulations to the 2026 NTJ Richard A. Musgrave Prize Winner, Michael Love, for his paper, “Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens.” 

Previous NTJ Richard A. Musgrave Prize Winners