Peggy Musgrave

from Wikipedia, the free encyclopedia

Peggy Brewer Musgrave (born January 3, 1924 in Maldon , Essex , United Kingdom - † August 18, 2017 in New Egypt , New Jersey , United States ), née Brewer, was a British-American financial scientist. She published under the names Peggy B. Richman and Peggy B. Musgrave. She was the wife of the internationally known economist Richard Abel-Musgrave .

family

She was the daughter of the British author Herbert Rogers Everard Brewer and his wife Blanche Rebecca, née Wedlock. Her first marriage was after the Second World War with the American Bennett B. Richman (born December 20, 1912 in Seattle , Washington , † November 6, 1989 in San Diego , California ). This marriage resulted in two sons, Roger and Thomas. In the second marriage, she married Richard Abel-Musgrave (1910–2007) in the mid-1960s. From this marriage there was a daughter, Pamela.

Peggy Brewer added the family names of her husbands to her maiden name after their two weddings, as Peggy B. Richman and Peggy B. Musgrave, respectively. The actual or original family name of her second husband, Abel, was not taken into account at all.

School and education

From 1933 she attended a grammar school , and in 1942 the 18-year-old was the first to enroll at Cambridge University . In 1944 she was called up for military service and worked in London for the US Office of Strategic Services (OSS), the forerunner of the Central Intelligence Agency (CIA) , until the end of the war . During this time she met Bennett Richman, an American OSS member, whom she later married and followed him to the United States after the war ended in 1945. In 1953 she received US citizenship.

At the American University in Washington DC, she resumed her interrupted studies and completed a bachelor's (BA) and master's (MA) degree in economics in 1960 . At Johns Hopkins University she received her doctorate in this subject in 1962 as a Doctor of Philosophy (PhD). During this period, she completed summer internships at the Federal Reserve and the International Tax Division of the US Treasury (United States Department of the Treasury).

Her professional development began in 1962/63 as a Senior Research Associate at Columbia University and as a member of a study group on economic integration in common markets with Professor Carl Shoup. From 1963 to 1965 she taught international economics as an assistant professor at the University of Pennsylvania .

From this phase she was married to Richard Abel-Musgrave, who was teaching at Princeton University at the time . They both moved to Cambridge , Massachusetts , where her second husband received the HH Burbank Professorship in Public Economics at Harvard University . Peggy Musgrave was a Senior Research Associate in the International Tax Program at Harvard Law School (HLS) between 1965 and 1967 and continued to publish there.

As an Associate Professor and finally as a Full Professor, she taught at Northeastern University in Boston from 1967 to 1979 when she and her husband were appointed Visiting Ford Research Professors at Berkeley University in San Francisco . There Peggy Musgrave was offered a professorship at the University of California in Santa Cruz , where she taught from 1979 to 1992 and from July 1987 to June 1989 as Chancellor of UCSC's Crown College was also employed in administration. Her husband used his age-related retirement from Harvard to teach for an additional two years as an associate professor at UCSC.

Since 1962 she has also been active in a consultant role for various private and government organizations.

Peggy B. Musgrave died at the age of 93 and was buried next to her husband Richard Abel-Musgrave in Mount Auburn Cemetery (Pilgrim Path, Lot 8154, Mausoleum G, Space 1) in Cambridge, Massachusetts.

Principle of capital export neutrality

The principle of capital export neutrality essentially goes back to Peggy Musgrave and is considered the central starting point for the discussion about the efficiency effects of capital taxation in open economies.

National portfolio neutrality

The fundamental considerations for national portfolio neutrality (Global Portfolio Neutrality) are based on the concept of national neutrality described by Peggy Musgrave.

Memberships

Peggy and Richard Musgrave Prize

The International Institute of Public Finance (IIPF) has been awarding the Peggy and Richard Musgrave Prize since 2003 , which motivates and recognizes young students who achieve the high standards of importance, creativity and scientific quality that a hallmark the work of the Musgraves for public finance.

Publications (excerpt)

  • Taxation of Foreign Investment Income. An Economic Analysis . Johns Hopkins University Press, Baltimore, OH, 1963. OCLC 253520
  • Trade Targets and Policies in Korea's Economic Development . Nathan Economic Advisory Group, 1968. OCLC 63600590
  • with Richard Abel-Musgrave: Fiscal Policy 1968. Ed. Richard Earl Caves. OCLC 80486344
  • with Richard E. Caves, Richard Newell Cooper, Edward Fulton Denison, John H. Kareken, Lawrence B. Krause: Britain's Economic Prospects . The Brookings Institution. George Allen & Unwin Ltd., London 1968 OCLC 1038463577
  • United States Taxation of Foreign Investment Income. Issues and Arguments . Law School of Harvard University, Cambridge, MA, 1969. OCLC 1042273626
  • International Aspects of Tax Reform in Canada . Canadian Tax Foundation. Research Center, Northeastern University, Dept. of Economics, Boston MA, 1970. OCLC 56279177
  • with Richard Abel-Musgrave, Richard Bird, John Head: Inter-Nation Equity. Essays in Honor of Carl S. Shoup . University of Toronto Press, Toronto 1972. OCLC 7377860358
  • with Richard A. Musgrave: Public Finance in Theory and Practice . Mcgraw-Hill College, 1973. ISBN 007059693X .
  • with Carl S. Shoup, Charles E. McLure: The Impact of Multinational Corporations on Development and on International Relations . Three studies prepared at the request of the United Nations Secretariat. United Nations, New York City 1974. OCLC 896137429
  • with Frank Church : Direct Investment Abroad and Multinationals, Effects on United States Economy. Prepared for Use of Subcommittee on Multinational Corporations . Foreign Relations Committee. Washington DC Senate 20510, Government Printing Office, Washington DC, 1975. OCLC 966747479
  • Exchange Rate Aspects in the Taxation of Foreign Income . Reprint from: National Tax Journal. Vol. 28/1975. Boston MA, 1976. OCLC 254915147
  • with Tibor Scitovsky: The State Corporate Income Tax. Principles for the Division of Tax Base . Board of Studies in Economics, University of California, Santa Cruz, CA, 1982. OCLC 18484844
  • with Ronald E. Grieson: Public Debt and Cost-benefit Analysis . Board of Studies in Economics, University of California, Santa Cruz, CA, 1984. OCLC 18112647
  • with Ronald E. Grieson: Interjurisdictional Coordination of Taxes on Capital Income . Board of Studies in Economics, University of California, Santa Cruz, CA, 1985. OCLC 18199052
  • as editor: States under Stress. A Report on the Finances of Massachusetts, Michigan, Texas, and California. California Policy Seminar conference report . Institute of Governmental Studies, University of California, Berkeley CA, 1985. OCLC 12538573
  • as editor: Mexico and the United States. Studies in Economic Interaction . Westview Press, Boulder, Colorado, 1985. OCLC 760379299
  • Coordination of Taxes on Capital Income in Developing Countries . Board of Studies in Economics, University of California, Santa Cruz 1987. OCLC 647097119
  • Fiscal Coordination and Competition in an International Setting . Department of Economics, University of California, Santa Cruz, CA, 1989. OCLC 20549221
  • with Charles E. McLure Jr., Richard Abel-Musgrave, Bruno S. Frey , Klaus Vogel and Hans-Werner Sinn : Influence of Tax Differentials on International Competitiveness. Proceedings of the Munich Symposium on International Taxation . Kluwer Law and Taxation Publishers, Boston MA and Deventer, The Netherlands, 1990. ISBN 9065444599 .
  • Interjurisdictional Equity in Company Taxation. Principles and Applications to the European Union . 2000. OCLC 848884490
  • Tax Policy in the Global Economy. Selected essays (= Studies in fiscal federalism and state-local finance). Edward Elgar, Cheltenham UK, and Northampton MA, 2002. ISBN 978-1-8406-4313-8 .
  • International coordination problems when replacing an income tax with a consumption tax . In: Manfred Rose: Consumption-oriented reorganization of the tax system . Springer Verlag, Berlin and Heidelberg, pp. 535-574. ISBN 978-3-540-53458-7 .
  • Recognizing the Limits to Cooperation behind National Borders. Financing the Control of Transnational Terrorism . In: Inge Kaul, Pedro Conceição (Ed.): New Public Finance. Responding to Global Challenges. Oxford University Press, New York City, 2006. ISBN 978-0-1951-7996-5 .
  • Remembering Richard Musgrave, 1910-2007 . In: Tax Reform in the 21st Century. A Volume in Memory of Richard Musgrave . Kluwer Law International, Alphen aan den Rijn, 2009. ISBN 9789041128294 , pp. 3-16.

Individual evidence

  1. ^ Mary Williams Walsh: Richard A. Musgrave, 96, Theoretician of Public Finance, Dies . In: The New York Times January 20, 2007, at: nytimes.com
  2. ^ Herbert Rogers Everard Brewer of 96 Mill Road, post office clerk . In: Essex Record Office, Borough Records, Maldon, Court Papers, Papers and documents relating to election of borough councillors and aldermen, D / B 3/3/890, 1921, at essexcc.gov.uk
  3. ↑ a b c d e f g Thomas Richman: Peggy B. Musgrave (1924–2017) (PDF file; 318 kB), on: ucsc.edu
  4. ↑ Thiess Büttner, Anja Hönig, Chang W. Nam, Georg Wamser, Michael Stimmelmayr: Violations of neutrality in the taxation of capital income and its effects on growth: a theoretical and empirical analysis of the German tax system . Mohr Siebeck, Tübingen 2012. ISBN 978-3-1615-1832-4 , pp. 11-12.
  5. ↑ Doron Herman: Taxing Income Portfolio in Global Financial Markets . International Bureau of Fiscal Documentation (IBFD), Amsterdam 2002. ISBN 90-76078-44-0 , pp. 106, 107, 131, 133.
  6. ^ Josef Isensee , Paul Kirchhof (ed.): Handbuch des Staatsrechts: Volume XI: Internationale Bezüge . CF Müller, Munich 2013. ISBN 978-3-8114-4511-6 , p. 1028.
  7. ↑ Tsilly Dagan: International Tax Policy: Between Competition and Cooperation . Cambridge University Press, 2017. ISBN 978-1-1085-4716-1 , pp. 43, 50-51.
  8. ↑ Thiess Büttner, Anja Hönig, Chang W. Nam, Georg Wamser, Michael Stimmelmayr: Violations of neutrality in the taxation of capital income and its effects on growth: a theoretical and empirical analysis of the German tax system . Mohr Siebeck, Tübingen 2012. ISBN 978-3-1615-1832-4 , pp. 15-16.
  9. ↑ a b Prof. Dr. Hans-Werner Sinn: In memory of Peggy Musgrave , CESifo and Ludwig-Maximilians-Universität München, September 2017, at: cesifo-group.de
  10. ^ The 2008 Peggy and Richard Musgrave Prize . In: Research Institute of Industrial Economics, at: ifn.se
  11. ↑ Newly-hired Assistant Professor Alisa Tazhitdinova has been awarded the Peggy and Richard Musgrave Prize at the 72nd Congress of the International Institute for Public Finance. . In: McMaster University, on: mcmaster.ca
  12. ^ IIPF Peggy and Richard Musgrave Prize , on: iipf.org
  13. ↑ In Memoriam Richard Musgrave , on: iipf.org
personal data
SURNAME Musgrave, Peggy
ALTERNATIVE NAMES Musgrave, Peggy Brewer (full name); Brewer, Peggy (maiden name)
BRIEF DESCRIPTION British-American financial scientist
DATE OF BIRTH January 3, 1924
PLACE OF BIRTH Maldon , Essex , United Kingdom
DATE OF DEATH 18th August 2017
Place of death New Egypt , New Jersey , United States