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理查德·阿貝爾·馬斯格雷夫的著作

《財政交換理論》,1939年,經濟學季刊; 《比例稅與風險承擔》,與埃弗塞·多馬(Evsey David Domar)合作; 《不同收入群體的稅款的分布》:1948年的案例研究,1951年,國家稅務雜誌; 《財政學原理》,1959年; 《財政學經典理論》,與A.T.匹考克***同主編,1958年; 《比較財政體制》,1969年; 《財政理論與實踐》,與佩吉·馬斯格雷夫,1973年; 《最大最小、不確定性和休閑之間的權衡》,1974年,經濟學季刊; 《哥倫比亞的稅制改革》,1979年。

Richard A. Musgrave

Economist Richard A. Musgrave, one of the founders of contemporary public finance theory and a longtime professor at Harvard Universityand UC Santa Cruz, died last Monday at a Santa Cruz hospital at age 96.Professor Musgrave was the author of classic textbooks, including The Theory of Public Finance: A Study in Public Economy in 1958, generally regarded as the first authoritative work of its kind.

He basically drew the map for public finance in terms of how the subject should be organized, said economist Max Sawicky at the Economic Policy Institute in Washington.

He advocated fair and progressive tax policies throughout his long career, even when those ideas lost theoretical fashion in the 1980s. Although he wasn't awarded the Nobel Prize, which many of his peers considered an oversight, he won many of the other top honors in his field.

Many people would consider him the father of public finance, said John Shoven, director of the Stanford Institute for Economic Policy Research. Whether you agreed or disagreed, you would respect him.

Professor Musgrave was among a generation of brilliant economists whose careers spanned the Great Depressionand World War II policy debates that still shape fiscal and monetary decision-making.

Congressional committees frequently called on him for advice. He was a prominent advocate of investment tax incentives during the Kennedy administration. He led tax reform efforts abroad.

During the administration of the first President George Bush, Professor Musgrave pushed the unpopular notion of raising income tax rates, telling The Chronicle during a 1989 interview that it was the best way to achieve a more equitable distribution of the tax burden.

We need to reduce the deficit, he said. My primary concern is that it be done right.

He was born in Germany in 1910, where he received his early university training before he moved to the University of Rochesterand then to Harvard, where he earned his doctorate in 1937 and was an instructor in economics until 1941.

He served as an economist at the Federal Reserve during the war. He taught at Swarthmore College from 1947 to 1948 and spent 10 years on the faculty at the University of Michigan, where one of his economics graduate students was Robert Adams, now a professor emeritus at UC Santa Cruz.

Professor Musgrave advocated an activist government, Adams recalled, and was a firm believer in government as an instrument of social justice as well as effective macroeconomic policy.

However, he was never an activist economist, Adams said. He framed the argument. He changed the field to make economists realize there was a place in the world for non-market activities.

He was a professor at Harvard from 1965 until 1981, when he assumed emeritus status and joined as an adjunct faculty member of UC Santa Cruz, where he remained until 2004.

In much of his later work, Professor Musgrave collaborated with his wife, economist Peggy Musgrave, now a professor emerita at UC Santa Cruz. They were co-authors of a 1973 textbook, Public Finance in Theory and Practice.

In addition to his wife, he is survived by three stepchildren: Roger Redmond, Pamela Clyne of New Jersey and Thomas Richmond of Colorado.

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