The 2011 recipients of the Richard Musgrave Prize are Professors William D. Duncombe, John M. Yinger and Wen Wang (2006 PhD graduate). Since 1999, the award 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 the contributions of Richard Musgrave to the theory and practice of public finance and honors the authors of path breaking new contributions to the field. Each year, all refereed papers published in the March, June, and September issues are automatically eligible for the award. Members of the Editorial Advisory Board of the NTJ make the selection. Their paper is entitled “School District Responses to Matching Aid Programs for Capital Facilities: A Case Study of New York's Building Aid Program." Citation: 64 National Tax Journal 759-94 (September 2011).