National Tax Association#Awards

{{Short description|Non-profit organization in United States}}

File:Logo of National Tax Association (US) 2025.svg

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The National Tax Association – Tax Institute of America (NTA) is a US non-profit, non-partisan organization committed to the study and discussion of public taxation, spending, and borrowing decisions by governments around the world. Since its founding in 1907, the NTA has remained the leading association of tax professionals and public finance scholars devoted to advancing the theory and practice of public finance. Its focus remains on education rather than political debate.{{Cite web |title=National Tax Association |url=https://ohiohistorycentral.org/w/National_Tax_Association |access-date=2022-07-13 |website=Ohio History Central}} The organization educates government officials, tax professionals, and the general public."[http://www.ntanet.org/about-nta.html Brief description of NTA]", National Tax Association. It hosts events and publishes the National Tax Journal.

The National Tax Association was founded in Ohio in 1907 by a group of "nearly 100 lawyers, university professors, business leaders, and government administrators".{{Cite web |last=Mehrotra |first=Ajay K. |last2=Thorndike |first2=Joseph J. |date=2011 |title=From Programmatic Reform to Social Science Research: The National Tax Association and the Promise and Perils of Disciplinary Encounters |url=https://www.repository.law.indiana.edu/facpub/2532 |access-date=2022-07-13 |website=Indiana University: Articles by Maurer Faculty}} The organization's initial goal was to advocate for tax reform with the goal of creating alternate taxation models which could then be adopted by municipalities. However, due to a long-term lack of consensus on how to replace the property tax, its focus moved away from tax reform in 1930.{{Cite journal |last=Schoettle |first=Ferdinand P. |date=1979-12-01 |title=The National Tax Association Tries and Abandons Tax Reform 1907-1930 |url=http://dx.doi.org/10.1086/ntj41862264 |journal=National Tax Journal |volume=32 |issue=4 |pages=429–444 |doi=10.1086/ntj41862264 |issn=0028-0283 |url-access=subscription }} In the 2000s, the organization consists in large part of public finance economists.

Awards

Every year, the NTA awards a number of awards recognizing exceptional achievement in tax and public finance:{{bulleted list |Daniel M. Holland Medal{{cite web |title=Daniel M. Holland Medal |url=https://ntanet.org/awards/daniel-m-holland-medal/ |website=ntanet.org |publisher=National Tax Association |access-date=22 May 2025}}|Davie-Davis Public Service Award|Stephen D. Gold Award|NTJ Richard Musgrave Prize|NTJ Referee Award|Doctoral Dissertation Award}}

===Holland Medal===

The Daniel M. Holland Medal was created in memory of Daniel Holland, Professor of Economics at the MIT Sloan School of Management. It is the most prestigious award given by the NTA. Every year, a committee of NTA members constituted by the Board of Directors makes a formal nomination of the award recipient each year, which is then subject to approval by the Board. Current NTA officers and members of the Board of Directors cannot be nominated.{{cite web |title=Daniel M. Holland Medal |url=https://ntanet.org/awards/daniel-m-holland-medal/ |website=ntanet.org |publisher=NTA |access-date=23 May 2025}}

class="wikitable sortable"

|+ Recipients of the Daniel M. Holland Medal

!scope="col" |Year

!scope="col" |Recipient(s)

!scope="col" class="unsortable" |Recognition

!scope="col" |Affiliated institute(s)

scope="row" |2024

|{{sortname|Hilary|Hoynes}}

|Conducted deep research into every major government anti-poverty program in the United States, including the Earned Income Tax Credit, the Supplemental Nutrition Assistance Program, and Temporary Assistance for Needy Families.{{cite web|url=https://www.aeaweb.org/content/file?id=467|title=Hilary W. Hoynes Recipient of the 2014 Carolyn Shaw Bell Award|website=American Economic Association}}

|University of California, Berkeley, Haas School of Business

scope="row" |2023

|{{sortname|Daniel|Shaviro}}

|Recognized for contributions to tax policy and fiscal policy, particularly the study of inequality and the intersections between law, literature, and social science.{{cite web |title=Daniel Shaviro to receive the 2023 NTA Holland Medal |url=https://www.law.nyu.edu/news/Shaviro-Holland-Medal |website=www.law.nyu.edu |publisher=New York University School of Law |access-date=23 May 2025 |date=June 21, 2023}}

|New York University School of Law

scope="row" |2022

|{{sortname|Jane|Gravelle}}

|Wrote hundreds of research reports for Congress and made testimonials before congressional committees as the Senior Specialist in Economic Policy at the Congressional Research Service.{{cite web |title=Jane Gravelle, 2022 Holland Medal Recipient |url=https://ntanet.org/2022/09/jane-gravelle-2022-holland-medal-recipient/ |website=ntanet.org |publisher=NTA |access-date=23 May 2025}}

|Congressional Research Service

scope="row" |2021

|{{sortname|Rosanne|Altshuler}}

|Recognition for service on the Tax Policy Center, the President's Advisory Panel on Federal Tax Reform, the United States Congressional Joint Committee on Taxation, and the National Tax Association.{{cite web |url = https://www.ifo.de/en/cesifo/guest-researcher/2023-03-28/altshuler-rosanne | title = Rosanne Altshuler | IFO Guest Researcher|website=ifo.de |publisher=IFO |access-date=23 May 2025}}

|Rutgers University and the Urban-Brookings Tax Policy Center

scope="row" |2020

|{{sortname|David|Wildasin}}

|One of the "most widely-cited economists" in the field of “open-economy” public economics.{{cite web |url = https://research.uky.edu/news/uk-martin-school-faculty-receive-national-awards-lifetime-achievement|title = David Wildasin | UKY|website=research.uky.edu |publisher= UKY |access-date=23 May 2025}}

|University of Kentucky

scope="row" |2019

|{{sortname|Louis|Kaplow}}

|Wrote the book The Theory of Taxation and Public Economics, and is amongst the most often-cited scholars in the field of public economics.{{cite web |url = https://research.com/u/louis-kaplow|title = Louis Kaplow | Research.com |website=research.com |publisher= research.com|access-date=23 May 2025}}

|Harvard Law School

scope="row" |2018

|{{sortname|Michael J.|Keen}}

|Played "a central role in shaping and delivering IMF policies," including advice to finance ministries in over 40 countries.{{cite web |url = https://www.tc.u-tokyo.ac.jp/en/members/4704/|title = Michael Keen | Tokyo College|website=tc.u-tokyo.ac.jp |publisher=University of Tokyo |access-date=23 May 2025}}

|International Monetary Fund

scope="row" |2017

|{{sortname|James R.|Hines Jr.}}

|Wrote the first comprehensive treatises on tax havens, now considered the foundation of all tax haven research.{{cite web|url=https://ec.europa.eu/info/sites/info/files/dp_055_en.pdf|title=Banks in Tax Havens: First Evidence based on Country-by-Country Reporting|page=50|author1=Vincent Bouvatier|author2=Gunther Capelle-Blancard |author3=Anne-Laure Delatte| quote=Figure D: Tax Haven Literature Review: A Typology|publisher=EU Commission|date=July 2017}}

|University of Michigan

scope="row" |2016

|{{sortname|Alvin C.|Warren Jr.}}

|Made "fundamental contributions on many important topics in tax policy...including progressive expenditure taxation and the integration of corporate and individual income taxes.”{{cite web |url = https://hls.harvard.edu/today/untangling-every-strand-and-vanquishing-every-fuzzy-notion/|title = Alvin Warren | "Untangling Every Strand"}}

|Harvard Law School

scope="row" |2015

|{{sortname|William D.|Andrews}}

|Wrote the article “A Consumption-Type or Cash Flow Personal Income Tax”, which generally regarded as the genesis for the concept of the consumption tax as a replacement for the income tax.{{cite web |url = https://hls.harvard.edu/today/leading-tax-scholar-william-d-andrews-55-1931-2017/|title = Bill Andrews | Harvard|website=hls.harvard.edu |publisher=Harvard |access-date=23 May 2025}}

|Harvard University

scope="row" |2014

|{{sortname|James M.|Poterba}}

|President of the National Bureau of Economic Research, who conducted seminal research on how taxation affects the economic decisions of households and firms.{{cite web |url = https://economics.mit.edu/people/faculty/james-poterba|title = James Poterba | MIT|website=economics.mit.edu|publisher=MIT |access-date=23 May 2025}}

|Massachusetts Institute of Technology and the National Bureau of Economic Research

scope="row" |2013

|{{sortname|Michael|Graetz}}

|Highly influential expert on national corporate tax and international tax law.{{cite web |url = https://www.law.columbia.edu/faculty/michael-graetz|title =Michael Graetz | Columbia|website=law.columbia.edu|publisher=Columbia |access-date=23 May 2025}}

|Columbia University, Yale University, and the US Department of Treasury

scope="row" |2012

|{{sortname|Joel|Slemrod}}

|One of the leading scholars, researchers, and authors in the field of personal income tax.{{cite web |url = https://webuser.bus.umich.edu/jslemrod/|title =Joel Slemrod | Michigan|website=webuser.bus.umich.edu|publisher= University of Michigan |access-date=23 May 2025}}

|University of Michigan and the US Council of Economic Advisers

scope="row" |2011

|{{sortname|Alan J.|Auerbach}}

|Creator of the destination-based cash flow tax.{{cite web |url = https://eml.berkeley.edu/~auerbach/|title =Alan Auerbach | Berkeley|website=eml.berkeley.edu|publisher= University of California, Berkeley |access-date=23 May 2025}}

|University of California, Berkeley and the United States Congressional Joint Committee on Taxation

scope="row" |2010

|{{sortname|Henry J.|Aaron}}

|Seminal contributor to the theory, implementation, and usage of social insurance.{{cite web |url = https://www.nasi.org/member_spotlight/henry-j-aaron-2/|title = Henry Aaron | NASI|website=nasi.org|publisher= NASI |access-date=23 May 2025}}

|Social Security Advisory Board and the Brookings Institution

scope="row" |2009

|{{sortname|Peter|Mieszkowski}}

|Helped pioneer the "negative income tax" and a “new view” of the property tax that is still the primary source of own-revenues for local governments in the United States.{{cite web |url = https://profiles.rice.edu/faculty/peter-mieszkowski|title = Peter Mieszkowski | Rice|website=profiles.rice.edu|publisher= Rice University |access-date=23 May 2025}}

|Rice University

scope="row" |2008

|{{sortname|Walter|Hellerstein}}

|Author the leading treatise on state taxation, State Taxation vols. I-III, 3d ed., and of the leading casebook on state and local taxation, State and Local Taxation.{{cite web |url = https://www.law.uga.edu/profile/walter-hellerstein|title = Walter Hellerstein | UGA Law|website=law.uga.edu|publisher= University of Georgia|access-date=23 May 2025}}

|University of Georgia Law School

scope="row" |2007

|{{sortname|Harvey S.|Rosen}}

|Contributed greatly to welfare analysis and the measurement of excess burden.{{cite web |url = https://imfg.org/dr-richard-m-bird/|title = Harvey Rosen | Princeton|website=imfg.org|publisher= IMFG |access-date=23 May 2025}}

|US Department of Treasury and Princeton University

scope="row" |2006

|{{sortname|Richard M.|Bird}}

|Canadian professor and economic consultant who published extensively. Visiting professor in dozens of institutions around the globe.{{cite web |url = https://imfg.org/dr-richard-m-bird/|title = Richard Bird | IMFG|website= IMFG.org|publisher= IMFG |access-date=23 May 2025}}

|University of Toronto and Harvard University

scope="row" |2005

|{{sortname|Roy W.|Bahl}}

|Highly influential professor and scholar in fiscal decentralization. Served as an advisor for many developing governments.{{cite web |url = https://aysps.gsu.edu/profile/roy-bahl/|title = Roy Bahl | GSU| date=13 November 2014|website=aysps.gsu.edy|publisher= Georgia State University |access-date=22 May 2025}}

|University of West Virginia, The International Monetary Fund, Syracuse University, and Georgia State University

scope="row" |2004

|{{sortname|Charles E.|McLure}}

|As the Deputy Assistant Secretary of the Treasury under President Ronald Reagan McLure was responsible for developing the Treasury Department's proposals that became the basis of the Tax Reform Act of 1986.{{cite web |url = https://www.hoover.org/profiles/charles-e-mclure-jr|title = Charles E. McLure Jr. | Hoover Institute|website=hoover.org|publisher= Hoover Institute |access-date=22 May 2025}}

|Rice University, The University of Chicago, The United States Department of the Treasury, and The Hoover Institute

scope="row" |2003

|{{sortname|Martin|Feldstein}}

|President of The National Bureau of Economic Research from 1977-2008. Pioneered the use of data collected from household surveys and corporate databases to study a wide range of questions in public policy.{{cite web |url = https://bsos.umd.edu/featured-content/memoriam-dhttps://www.nber.org/news/martin-feldstein-1939-2019|title = Martin Feldstein | NBER|website=bsos.umd.edu|publisher= University of Maryland |access-date=22 May 2025}}

|Harvard University and The National Bureau of Economic Research

scope="row" |2002

|{{sortname|Wallace E.|Oates}}

|Published the highly influential novel Fiscal Federalism (1972), defining the research agenda of local public economics.{{cite web |url = https://bsos.umd.edu/featured-content/memoriam-distinguished-university-professor-emeritus-wallace-oates|title = Wallace Oates | UMD|website=bsos.umd.edu|publisher= University of Maryland |access-date=22 May 2025}}

|University of Maryland and Princeton University

scope="row" |2001

|{{sortname|Arnold|Harberger}}

|Inventor of the Harberger's triangle.{{cite web |url = https://www.bradleyfdn.org/prizes/winners/arnold-c.-harberger|title = Arnold Harberger | Bradley Prize|website=bradleyfdn.org|publisher= Bradley Foundation |access-date=22 May 2025}}

|University of Chicago and University of California, Los Angeles

scope="row" |2000

|{{sortname|John F.|Due}}

|Highly influential tax scholar who published 13 books and numerous articles in the fields of taxation, transportation, economic theory and public finance.{{cite web |url=https://economics.illinois.edu/spotlight/historic-faculty/due-john-f/|title = John Due | UIUC | Economics|website=economics.illinois.edu|publisher= University of Illinois Urbana-Champaign |access-date=22 May 2025}}

|University of Illinois Urbana-Champaign

scope="row" |1999

|{{sortname|Oliver|Oldman}}

|Directed Harvard's International Tax Program from 1964-1989, teaching many who would go on to administer the tax regimes of nations around the globe.{{cite web |url=https://hls.harvard.edu/today/oliver-oldman-expert-in-international-tax-1920-2008/|title = Oliver Oldman | Harvard Law | Tax|website=hls.harvard.edu|publisher= Harvard Law School|access-date=22 May 2025}}

|Harvard Law School

scope="row" |1998

|{{sortname|C. Lowell|Harriss}}

|Published seminal work on taxation of land, property tax, finance reform, land values and planning land use.{{cite web |url=https://econ.columbia.edu/faculty/in-memoriam/c-lowell-harriss-1912-2009/|title = C. Lowell Harriss | Columbia | Economics|website=econ.columbia.edu|publisher= Columbia University |access-date=22 May 2025}}

|Columbia University

scope="row" |1997

|{{sortname|Richard B.|Goode}}

|Directed the Fiscal Affairs Department of the International Monetary Fund from 1965-1981, and served as a highly influential consultant to the UN and the US National Treasury.{{cite web |url=https://blog-pfm.imf.org/en/pfmblog/2010/07/a-tribute-to-richard-goode-19162010-the-first-director-of-the-imfs-fiscal-affair|title = Richard Goode | IMF| date=30 July 2010 |website=imf.org|publisher= IMF |access-date=22 May 2025}}

|International Monetary Fund and Baylor University

scope="row" |1996

|{{sortname|George|Break}}

|Conducted influential empirical research on the effects of income taxation on work incentives, intergovernmental relations, and tax reform.{{cite web |url=https://econ.berkeley.edu/profile/george-f-break |title = George Break | Berkeley | Economics|website=econ.berkeley.edu|publisher= University of California, Berkeley |access-date=22 May 2025}}

|University of California, Berkeley

scope="row" |1994

|{{sortname|Richard Abel|Musgrave}}

|Published The Theory of Public Finance (1959), the first major English-language public finance treatise.{{Cite journal |author-link=James M. Buchanan |first=James M. |last=Buchanan |year=1960 |title=The Theory of Public Finance |journal=Southern Economic Journal |volume=26 |issue=3 |pages=[https://www.jstor.org/discover/10.2307/1054956?uid=3739936&uid=2&uid=4&uid=3739256&sid=21101850374897 234]–238|doi=10.2307/1054956 |jstor=1054956 }}

|University of Michigan

scope="row" |1993

|{{sortname|Carl|Shoup}}

|Intellectual father of the VAT tax. Contributed to the creation of the tax codes of Canada, the United States, Japan, Europe, and South and Central America.{{Cite web | url=http://econ.columbia.edu/carl-sumner-shoup-1902-2000 |title = Carl Sumner Shoup (1902–2000) | Columbia | Economics|website=econ.columbia.edu|publisher= Columbia University|access-date=22 May 2025}}

|Columbia University

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