division of the responsibilities of government allows us to narrow the scope of inquiry into tax assignment, by indicating which of the three functions are most appropriately assigned to various levels of government. The remainder of this section focuses on the implications of the three-branch framework for the assignment of revenue sources among levels of government, especially the assignment between the central government and second-tier governments. In his paper, "A Multiple Theory of Budget Determination," published in FinanzArchiv 1957, Musgrave introduced the economic concept of merit good (and later, de-merit good). The concept has been extensively discussed elsewhere and been quite controversial in economic theory. His background in the German, Austrian, Italian and Swedish schools of political economy plus the uniquely German contribution of Finanzwissenschaft, or fiscal sociology, gave him a unique position to make a contribution to postwar government finance theory. Accolades Musgrave was elected a Fellow in American Academy of Arts and Sciences, honorary member of the National Tax Association, and honorary President of the Institute of Public Finance (1978). Awarded the Frank E Seidman award in Political Economy (1981), honorary doctorates from Alleghany college, University of Heidelberg, University of Milan, University of Michigan, and the University of Munich, he was a professor emeritus at Harvard until his death, and an adjunct Professor at the University of California at Santa Cruz. Musgrave was designated a Distinguished Fellow by the American Economic Association in 1978, along with William S. Vickrey. An accompanying statement referred to him as "the undisputed father of modern Industrial Organization Economics." The International Institute of Public Finance created an award in 2003 to commemorate the work conducted by Richard and his wife. Personal He died on January 15, 2007, in Santa Cruz, California. Selected works Description and chapter-preview links. Abstract. Notes External links Richard A. Musgrave Papers at Seeley G. Mudd Manuscript Library, Princeton University The Peggy and Richard Musgrave Prize. Works by or about Richard Musgrave on FRASER 1910 births 2007 deaths Harvard University alumni German emigrants to the United States 20th-century American economists German economists Members of the United States National Academy of Sciences University of Michigan faculty Distinguished Fellows of the American Economic Association American people of German-Jewish descent