NTJ Richard Musgrave Prize

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.


2019 Jacob A. Mortenson, Heidi R. Schramm, and Andrew Whitten
The Effects of Required Minimum Distribution Rules on Withdrawals from Traditional IRAs
2018 Trevor S. Gallen and Casey B. Mulligan
Wedges, Labor Market Behavior, and Health Insurance Coverage under the Affordable Care Act
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?
2009 Sara LaLumia
The Earned Income Tax Credit and Reported Self -Employment Income
2008 Michael Lovenheim
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?
2002 Donald Bruce
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