EDITORIAL OFFICES
The National Tax Journal is housed at, and receives financial support from, Rice University.
EDITORS
George R. Zodrow , Rice University
William M. Gentry , Williams College
FORUM EDITOR
John W. Diamond , Rice University
MANAGING EDITOR
Dorey A. Zodrow , Rice University
EDITORIAL ADVISORY BOARD
Rosanne Altshuler, Rutgers University
Alan Auerbach, University of California, Berkeley
Robin Boadway, Queens University, Ontario
Stacy Dickert-Conlin, Michigan State University
Thomas Downes, Tufts University
William Fox, The University of Tennessee
William Gale, Brookings Institution
Douglas Holtz-Eakin, DHE Consulting, LLC
R. Glenn Hubbard, Columbia Business School
Louis Kaplow, Harvard Law School
Brian Knight, Brown University
Therese McGuire, Northwestern University
Lillian Mills, The University of Texas, McCombs Business School
Leslie Papke, Michigan State University
James Poterba, MIT
Elizabeth Powers, University of Illinois, Urbana-Champaign
Harvey Rosen, Princeton University
John Karl Scholtz, University of Wisconsin, Madison
David Sjoquist, Georgia State University
Joel Slemrod, University of Michigan
David Wildasin, University of Kentucky
MUSGRAVE PRIZE
Since 1999, the Richard Musgrave Prize has been presented annually to the author(s) of the most outstanding paper published in the National Tax Journal. With this award, the National Tax Association both recognizes Richard Musgrave’s contributions to the theory and practice of public finance and honors authors of outstanding new contributions to the field. Each year, all refereed papers published in the March, June and September issues are automatically eligible for the award. The selection is made by members of the NTJ’s Editorial Advisory Board. The following are the past winners of the Richard Musgrave Prize:
2014 Kalena E. Cortes and Andrew I. Friedson, “Ranking up by Moving Out: The Effect of the Texas Top 10% Plan on Proverty Value”
2013 H. Spencer Banzhaf and Wallace E. Oates, “On Fiscal Illusion in Local Public Finance: Re-examining Richardian Equivalence and the Renter Effect”
2012 Richard V. Burkhauser, Jeff Larrimore, and Kosali I. Simon, “A ‘Second Opinion’ on the Economics 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-Livng adn 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 Michale 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”
REFEREE OF THE YEAR AWARD
Each year, the NTJ recognizes one or two individuals who provided the journal with stellar refereeing over the course of the year. Their reports stood out as being particularly insightful, thorough and constructive, and provided the editors with invaluable assistance in the editorial process. The following are the past winners of the Referee of the Year Award:
2014 Gilbert E. Metcalf and Robert Yetman
2013 Adam J. Cole and Michael Lovenheim
2012 LeAnn Luna and Jonathan C. Rork
2011 Laura Kalambokidis and David Sjoquist
2010 Jon Bakija and Michelle Hanlon
2009 Todd Sinai and Seth Giertz
2008 James X. Sullivan and James Alm
2007 Edward Maydew and Joe A. Stone
2006 Matthew Murray and William T. Bogart
2005 Wojciech Kopczuk and Elizabeth Plummer