National Tax Association
Allen R. Foote of Ohio, a founder and first president of the National Tax Association

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.[1] The organization educates government officials, tax professionals, and the general public.[2] 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".[3] 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.[4] In the 2000s, the organization consists in large part of public finance economists.[3]

Awards

Every year, the NTA awards a number of awards recognizing exceptional achievement in tax and public finance:

  • Daniel M. Holland Medal[5]
  • 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.[6]

Recipients of the Daniel M. Holland Medal
Year Recipient(s) Recognition Affiliated institute(s)
2024 Hilary HoynesConducted 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.[7]University of California, Berkeley, Haas School of Business
2023 Daniel ShaviroRecognized for contributions to tax policy and fiscal policy, particularly the study of inequality and the intersections between law, literature, and social science.[8]New York University School of Law
2022 Jane GravelleWrote hundreds of research reports for Congress and made testimonials before congressional committees as the Senior Specialist in Economic Policy at the Congressional Research Service.[9]Congressional Research Service
2021 Rosanne AltshulerRecognition 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.[10]Rutgers University and the Urban-Brookings Tax Policy Center
2020 David WildasinOne of the "most widely-cited economists" in the field of “open-economy” public economics.[11]University of Kentucky
2019 Louis KaplowWrote the book The Theory of Taxation and Public Economics, and is amongst the most often-cited scholars in the field of public economics.[12]Harvard Law School
2018 Michael J. KeenPlayed "a central role in shaping and delivering IMF policies," including advice to finance ministries in over 40 countries.[13]International Monetary Fund
2017 James R. Hines Jr.Wrote the first comprehensive treatises on tax havens, now considered the foundation of all tax haven research.[14]University of Michigan
2016 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.”[15]Harvard Law School
2015 William D. AndrewsWrote 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.[16]Harvard University
2014 James M. PoterbaPresident of the National Bureau of Economic Research, who conducted seminal research on how taxation affects the economic decisions of households and firms.[17]Massachusetts Institute of Technology and the National Bureau of Economic Research
2013 Michael GraetzHighly influential expert on national corporate tax and international tax law.[18]Columbia University, Yale University, and the US Department of Treasury
2012 Joel SlemrodOne of the leading scholars, researchers, and authors in the field of personal income tax.[19]University of Michigan and the US Council of Economic Advisers
2011 Alan J. AuerbachCreator of the destination-based cash flow tax.[20]University of California, Berkeley and the United States Congressional Joint Committee on Taxation
2010 Henry J. AaronSeminal contributor to the theory, implementation, and usage of social insurance.[21]Social Security Advisory Board and the Brookings Institution
2009 Peter MieszkowskiHelped 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.[22]Rice University
2008 Walter HellersteinAuthor 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.[23]University of Georgia Law School
2007 Harvey S. RosenContributed greatly to welfare analysis and the measurement of excess burden.[24]US Department of Treasury and Princeton University
2006 Richard M. BirdCanadian professor and economic consultant who published extensively. Visiting professor in dozens of institutions around the globe.[25]University of Toronto and Harvard University
2005 Roy W. BahlHighly influential professor and scholar in fiscal decentralization. Served as an advisor for many developing governments.[26]University of West Virginia, The International Monetary Fund, Syracuse University, and Georgia State University
2004 Charles E. McLureAs 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.[27]Rice University, The University of Chicago, The United States Department of the Treasury, and The Hoover Institute
2003 Martin FeldsteinPresident 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.[28]Harvard University and The National Bureau of Economic Research
2002 Wallace E. OatesPublished the highly influential novel Fiscal Federalism (1972), defining the research agenda of local public economics.[29]University of Maryland and Princeton University
2001 Arnold HarbergerInventor of the Harberger's triangle.[30]University of Chicago and University of California, Los Angeles
2000 John F. DueHighly influential tax scholar who published 13 books and numerous articles in the fields of taxation, transportation, economic theory and public finance.[31]University of Illinois Urbana-Champaign
1999 Oliver OldmanDirected Harvard's International Tax Program from 1964-1989, teaching many who would go on to administer the tax regimes of nations around the globe.[32]Harvard Law School
1998 C. Lowell HarrissPublished seminal work on taxation of land, property tax, finance reform, land values and planning land use.[33]Columbia University
1997 Richard B. GoodeDirected 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.[34]International Monetary Fund and Baylor University
1996 George BreakConducted influential empirical research on the effects of income taxation on work incentives, intergovernmental relations, and tax reform.[35]University of California, Berkeley
1994 Richard Abel MusgravePublished The Theory of Public Finance (1959), the first major English-language public finance treatise.[36]University of Michigan
1993 Carl ShoupIntellectual 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.[37]Columbia University

References

  1. ^"National Tax Association". Ohio History Central. Retrieved 2022-07-13.
  2. ^"Brief description of NTA", National Tax Association.
  3. ^ abMehrotra, Ajay K.; Thorndike, Joseph J. (2011). "From Programmatic Reform to Social Science Research: The National Tax Association and the Promise and Perils of Disciplinary Encounters". Indiana University: Articles by Maurer Faculty. Retrieved 2022-07-13.
  4. ^Schoettle, Ferdinand P. (1979-12-01). "The National Tax Association Tries and Abandons Tax Reform 1907-1930". National Tax Journal. 32 (4): 429–444. doi:10.1086/ntj41862264. ISSN 0028-0283.
  5. ^"Daniel M. Holland Medal". ntanet.org. National Tax Association. Retrieved 22 May 2025.
  6. ^"Daniel M. Holland Medal". ntanet.org. NTA. Retrieved 23 May 2025.
  7. ^"Hilary W. Hoynes Recipient of the 2014 Carolyn Shaw Bell Award". American Economic Association.
  8. ^"Daniel Shaviro to receive the 2023 NTA Holland Medal". www.law.nyu.edu. New York University School of Law. June 21, 2023. Retrieved 23 May 2025.
  9. ^"Jane Gravelle, 2022 Holland Medal Recipient". ntanet.org. NTA. Retrieved 23 May 2025.
  10. ^"Rosanne Altshuler | IFO Guest Researcher". ifo.de. IFO. Retrieved 23 May 2025.
  11. ^"David Wildasin | UKY". research.uky.edu. UKY. Retrieved 23 May 2025.
  12. ^"Louis Kaplow | Research.com". research.com. research.com. Retrieved 23 May 2025.
  13. ^"Michael Keen | Tokyo College". tc.u-tokyo.ac.jp. University of Tokyo. Retrieved 23 May 2025.
  14. ^Vincent Bouvatier; Gunther Capelle-Blancard; Anne-Laure Delatte (July 2017). "Banks in Tax Havens: First Evidence based on Country-by-Country Reporting"(PDF). EU Commission. p. 50. Figure D: Tax Haven Literature Review: A Typology
  15. ^"Alvin Warren | "Untangling Every Strand"".
  16. ^"Bill Andrews | Harvard". hls.harvard.edu. Harvard. Retrieved 23 May 2025.
  17. ^"James Poterba | MIT". economics.mit.edu. MIT. Retrieved 23 May 2025.
  18. ^"Michael Graetz | Columbia". law.columbia.edu. Columbia. Retrieved 23 May 2025.
  19. ^"Joel Slemrod | Michigan". webuser.bus.umich.edu. University of Michigan. Retrieved 23 May 2025.
  20. ^"Alan Auerbach | Berkeley". eml.berkeley.edu. University of California, Berkeley. Retrieved 23 May 2025.
  21. ^"Henry Aaron | NASI". nasi.org. NASI. Retrieved 23 May 2025.
  22. ^"Peter Mieszkowski | Rice". profiles.rice.edu. Rice University. Retrieved 23 May 2025.
  23. ^"Walter Hellerstein | UGA Law". law.uga.edu. University of Georgia. Retrieved 23 May 2025.
  24. ^"Harvey Rosen | Princeton". imfg.org. IMFG. Retrieved 23 May 2025.
  25. ^"Richard Bird | IMFG". IMFG.org. IMFG. Retrieved 23 May 2025.
  26. ^"Roy Bahl | GSU". aysps.gsu.edy. Georgia State University. 13 November 2014. Retrieved 22 May 2025.
  27. ^"Charles E. McLure Jr. | Hoover Institute". hoover.org. Hoover Institute. Retrieved 22 May 2025.
  28. ^"Martin Feldstein | NBER". bsos.umd.edu. University of Maryland. Retrieved 22 May 2025.
  29. ^"Wallace Oates | UMD". bsos.umd.edu. University of Maryland. Retrieved 22 May 2025.
  30. ^"Arnold Harberger | Bradley Prize". bradleyfdn.org. Bradley Foundation. Retrieved 22 May 2025.
  31. ^"John Due | UIUC | Economics". economics.illinois.edu. University of Illinois Urbana-Champaign. Retrieved 22 May 2025.
  32. ^"Oliver Oldman | Harvard Law | Tax". hls.harvard.edu. Harvard Law School. Retrieved 22 May 2025.
  33. ^"C. Lowell Harriss | Columbia | Economics". econ.columbia.edu. Columbia University. Retrieved 22 May 2025.
  34. ^"Richard Goode | IMF". imf.org. IMF. 30 July 2010. Retrieved 22 May 2025.
  35. ^"George Break | Berkeley | Economics". econ.berkeley.edu. University of California, Berkeley. Retrieved 22 May 2025.
  36. ^Buchanan, James M. (1960). "The Theory of Public Finance". Southern Economic Journal. 26 (3): 234–238. doi:10.2307/1054956. JSTOR 1054956.
  37. ^"Carl Sumner Shoup (1902–2000) | Columbia | Economics". econ.columbia.edu. Columbia University. Retrieved 22 May 2025.

References

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