Draft:Daniel M. Holland Medal
Appearance
The Daniel M. Holland Medal, often shortened to the Holland Medal, is a prize awarded by the National Tax Association (of the United States) once a year to recognize lifetime achievement in the study of the theory and practice of taxation and public finance.[1] The Holland Medal was created in memory of Daniel Holland, Professor of Economics at the MIT Sloan School of Management. 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.[2]
Recipients
[edit]Year | Recipient(s) | Recognition | Affiliated institute(s) |
---|---|---|---|
2024 | 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.[3] | University of California, Berkeley, Haas School of Business |
2023 | 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.[4] | New York University School of Law |
2022 | 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.[5] | Congressional Research Service |
2021 | 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.[6] | Rutgers University and the Urban-Brookings Tax Policy Center |
2020 | David Wildasin | One of the "most widely-cited economists" in the field of “open-economy” public economics.[7] | University of Kentucky |
2019 | 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.[8] | Harvard Law School |
2018 | Michael J. Keen | Played "a central role in shaping and delivering IMF policies," including advice to finance ministries in over 40 countries. [9] | 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.[10] | University of Michigan |
2016 | Alvin C. Warren Jr. | Made "fundamental contributions on many important topics in tax policy, all relating to the design and impacts of the current income tax and of alternative reforms, including progressive expenditure taxation and the integration of corporate and individual income taxes.”[11] | Harvard Law School |
2015 | William D. Andrews | Wrote numerous articles in the field of individual, partnership, and corporate tax. His article “A Consumption-Type or Cash Flow Personal Income Tax” is generally regarded as the genesis for the concept of the consumption tax as a replacement for the income tax.[12] | Harvard University |
2014 | James M. Poterba | Conducted seminal research on how taxation affects the economic decisions of households and firms, particularly their saving and portfolio decisions. President of the National Bureau of Economic Research.[13] | Massachusetts Institute of Technology and the National Bureau of Economic Research |
2013 | Michael Graetz | Highly influential expert on national corporate tax and international tax law.[14] | Columbia University, Yale University, and the US Department of Treasury |
2012 | Joel Slemrod | One of the leading scholars, researchers, and authors in the field of personal income tax.[15] | University of Michigan and the US Council of Economic Advisers |
2011 | Alan J. Auerbach | Creator of the destination-based cash flow tax.[16] | University of California, Berkeley and the United States Congressional Joint Committee on Taxation |
2010 | Henry J. Aaron | Seminal contributor to the theory, implementation, and usage of social insurance.[17] | Social Security Advisory Board and the Brookings Institution |
2009 | Peter Mieszkowski | Helped pioneer the "negative income tax", the use of general equilibrium modeling to analyze the effects of taxes, and a “new view” of the property tax that is still the primary source of own-revenues for local governments in the United States.[18] | Rice University |
2008 | 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.[19] | University of Georgia Law School |
2007 | Harvey S. Rosen | Publisher of over 80 articles in leading economic journals. Contributed greatly to welfare analysis and the measurement of excess burden.[20] | US Department of Treasury and Princeton University |
2006 | Richard M. Bird | Canadian professor and economic consultant who published extensively. Visiting professor in dozens of institutions around the globe.[21] | University of Toronto and Harvard University |
2005 | Roy W. Bahl | Highly influential professor and scholar in fiscal decentralization. Served as an advisor for many developing governments.[22] | University of West Virginia, The International Monetary Fund, Syracuse University, and Georgia State University |
2004 | 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. He was a highly influential consultant for the World Bank, the United Nations, the International Monetary Fund, and the InterAmerican Development Bank.[23] | Rice University, The University of Chicago, The United States Department of the Treasury, and The Hoover Institute |
2003 | 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, and played a key role in shaping the modern fields of public and health economics.[24] | Harvard University and The National Bureau of Economic Research |
2002 | Wallace E. Oates | Published the highly influential novel Fiscal Federalism (1972), defining the research agenda of local public economics. His book The Theory of Environmental Policy single-handedly made environmental economics a core part of economics.[25] | University of Maryland and Princeton University |
2001 | Arnold Harberger | American economist whose writings had a profound influence on modern economic theory. Inventor of the Harberger's triangle.[26] | University of Chicago and University of California, Los Angeles |
2000 | 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.[27] | University of Illinois Urbana-Champaign |
1999 | 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. Served as a tax advisor to the governments of Chile, China, Colombia, El Salvador, Eygpt, Jamaica, Japan, Korea, Nepal, Taiwan, Vietnam, and others.[28] | Harvard Law School |
1998 | C. Lowell Harriss | Published seminal work on taxation of land, property tax, finance reform, land values and planning land use, which led to the widening of public spaces and improved quality of life in both domestic and international urban and rural areas.[29] | Columbia University |
1997 | 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.[30] | International Monetary Fund and Baylor University |
1996 | George Break | Conducted influential empirical research on the effects of income taxation on work incentives, intergovernmental relations, and tax reform. President of the NTA from 1982-1984.[31] | University of California, Berkeley |
1994 | Richard Abel Musgrave | Published The Theory of Public Finance (1959), the first major English-language public finance treatise.[32] | University of Michigan |
1993 | Carl Shoup | Intellectual father of the VAT tax. Led the Shoup Mission to revise the Japanese fiscal system. Contributed to the creation of the tax codes of Canada, the United States, Japan, Europe, and South and Central America.[33] | Columbia University |
References
[edit]- ^ "Back Matter". National Tax Journal. 70 (3). 2017. JSTOR 26418792.
- ^ "Daniel M. Holland Medal | NTA".
- ^ "Hilary W. Hoynes Recipient of the 2014 Carolyn Shaw Bell Award". American Economic Association.
- ^ "Daniel Shaviro | NYU".
- ^ "Jane Gravelle | NTA".
- ^ "Rosanne Altshuler | IFO Guest Researcher".
- ^ "David Wildasin | UKY".
- ^ "Louis Kaplow | Research.com".
- ^ "Michael Keen | Tokyo College". 31 August 2021.
- ^ 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
- ^ "Alvin Warren | "Untangling Every Strand"".
- ^ "Bill Andrews | Harvard".
- ^ "James Poterba | MIT".
- ^ "Michael Graetz | Columbia".
- ^ "Joel Slemrod | Michigan".
- ^ "Alan Auerbach | Berkeley".
- ^ "Henry Aaron | NASI".
- ^ "Peter Mieszkowski | Rice".
- ^ "Walter Hellerstein | UGA Law".
- ^ "Harvey Rosen | Princeton".
- ^ "Richard Bird | IMFG".
- ^ "Roy Bahl | GSU". 13 November 2014.
- ^ "Charles E. McLure Jr. | Hoover Institute".
- ^ "Martin Feldstein | NBER".
- ^ "Wallace Oates | UMD".
- ^ "Arnold Harberger | Bradley Prize".
- ^ "John Due | UIUC | Economics".
- ^ "Oliver Oldman | Harvard Law | Tax".
- ^ "C. Lowell Harriss | Columbia | Economics".
- ^ "Richard Goode | IMF". 30 July 2010.
- ^ "George Break | Berkeley | Economics".
- ^ Buchanan, James M. (1960). "The Theory of Public Finance". Southern Economic Journal. 26 (3): 234–238. doi:10.2307/1054956. JSTOR 1054956.
- ^ "Carl Sumner Shoup (1902–2000) | Columbia | Economics".
Category:Awards established in 1993