National Tax Journal

2021 - 2026

Continuation of National Tax Journal.

From University of Chicago Press
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Volume 79, issue 2, 2026

The Foreign Market Effect and Estimating Tax-Motivated Income Shifting pp. 267 - 304

Zero Deng and Scott G. Rane

Fiscal Stimulus or Debt Relief: The Effect of Federal Pandemic Aid on State and Local Pensions pp. 305 - 331

Grace Brang, Sewin Chan and Travis St. Clair

Not Just for Kids: Child and Dependent Care Credit Benefits for Adult Care pp. 333 - 361

Gabrielle Pepin and Yulya Truskinovsky

Which Medicaid Recipients Might Be Eligible for SSI? pp. 363 - 392

Michael Levere and David Wittenburg

Assessment Regressivity and the Homestead Exemption pp. 393 - 407

Daniel McMillen and Ruchi Singh

The Paycheck Protection Program: Progressivity and Tax Effects pp. 409 - 429

David Splinter, Michael Love, Eric Heiser and Jacob Mortenson

Introduction pp. 431 - 432

Laura Kawano

Evolving Discontinuities in The State Taxation of Income from Remote Work pp. 433 - 463

Kirk J. Stark

State and Local Tax Policy in a Time of Telework pp. 465 - 505

David R. Agrawal and Xinyu Chen

Has the Rise of Work from Home Reduced the Motherhood Penalty in the Labor Market? pp. 507 - 527

Emma Harrington and Matthew E. Kahn

Volume 79, issue 1, 2026

Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens pp. 7 - 49

Michael Love

The Claiming of Children on US Tax Returns pp. 51 - 71

Geoffrey Gee, Jacob Goldin, Joseph Gray-Hancuch, Ithai Z. Lurie and Vedant Vohra

Advance Tax Credits: Reconciliations and Repayments pp. 73 - 106

David Splinter, James Elwell and Lin Xu

The Self-Employment Effects of the EITC in the Gig Economy pp. 107 - 136

Riley Wilson

Divergent Paths: Differential Impacts of Minimum-Wage Increases on Individuals with Disabilities pp. 137 - 160

Jeffrey Clemens, Melissa Gentry and Jonathan Meer

Introduction pp. 161 - 162

Laura Kawano

Tariffs as Fiscal Policy pp. 163 - 206

Kimberly A. Clausing and Maurice Obstfeld

Importers, Exporters, and Job Creation: A 30-Year View to Assess Implications of the 2025 US Tariff Actions pp. 207 - 231

Fariha Kamal

Tariffs on Medical Goods: Pass-through, Geography, and Aggregate Costs to the US Health-care System pp. 233 - 258

Manho Kang, Xiangtao Meng, Katheryn N. Russ and James Waters

Volume 78, issue 4, 2025

Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature pp. 821 - 861

Sébastien Bradley, Federico Carril-Caccia and Yoto Yotov

Newly Available Individual-Level US Tax Data from 1969 to 1994 pp. 863 - 887

J. Trent Alexander, David A. Bleckley, Jonathan Fisher, Katie R. Genadek, Susan Hautaniemi Leonard and Aristotle Magganas

How Much Does the US Fiscal System Redistribute? pp. 889 - 917

Tom Coleman and David Weisbach

Statistical Bias In Racial and Ethnic Disparity Estimates Using Bayesian Estimation pp. 919 - 938

Elena Derby, Connor Dowd and Jacob Mortenson

The Tax Cuts and Jobs Act and Domestic Corporate Tax Rates pp. 939 - 957

Christine L. Dobridge, Patrick J. Kennedy, Paul Landefeld and Jacob Mortenson

Introduction pp. 959 - 959

Laura Kawano

Assessing the Risks and Costs of the Rising US Federal Debt pp. 961 - 988

Wendy Edelberg, Benjamin H. Harris and Louise Sheiner

Fiscal Consolidation: Lessons for the United States pp. 989 - 1015

William Gale, Ian Berlin and Sam Thorpe

Local Income Taxes and County-Level Migration: New Evidence From Indiana and Maryland pp. 1017 - 1036

Andrey Yushkov

Volume 78, issue 3, 2025

Bridging the Gap: How Emergency Paid Leave Addressed Limited Access and Constraints during the Pandemic pp. 549 - 576

Tanya Byker, Elena Patel and Kristin Smith

The Hidden Subsidies of the Low-Income Housing Tax Credit Program pp. 577 - 608

Bree Lang and Edgar Olsen

Are Charitable Donations and Volunteering Substitutes or Complements? New Evidence from Recent Tax Changes pp. 609 - 636

Bradley T. Heim and Laura Montenovo

Do Local Tax Preparers Strengthen the Influence of Tax Policy on Individual Behavior? pp. 637 - 671

Paul E. Madsen and Stephanie Walton

Targeted Relief: Geography of Emergency Rental Assistance Funds pp. 673 - 692

Theodore F. Figinski, Sydney Keenan, Richard Sweeney and Erin Troland

Introduction pp. 693 - 694

James Hines

Only Connect! Aspects of the Tax Systems Approach pp. 695 - 727

Michael Keen

Undeterred: Joel Slemrod and the Evolution of Tax Evasion Research pp. 729 - 750

Marsha Blumenthal, Naomi Feldman, Max Risch and Daniel Reck

Shifting and Other Problems with Taxable Income Elasticity: Joel Slemrod’s Contributions to What We Know About Taxing Ourselves pp. 751 - 766

Wojciech Kopczuk

Corporate Tax Shaming pp. 767 - 788

Michelle Hanlon, Jeffrey L. Hoopes and Douglas A. Shackelford

Grandparents Claiming Grandchildren for Tax Benefits: An Analysis of Over-napping Generations pp. 789 - 814

William C. Boning, Adam J. Cole, Emily Horton, Laura Kawano, Sara LaLumia, Shanthi Ramnath and Caroline Weber

Volume 78, issue 2, 2025

Dollars, Desks, and Development: The Impact of Local Sales Tax Revenue Redistribution on Recipient Programs in North Carolina pp. 295 - 326

Alex E. Combs and Whitney B. Afonso

The Effects of Introducing Withholding on Tax Compliance: Evidence from Pennsylvania’s Local Earned Income Tax pp. 327 - 367

Sutirtha Bagchi

Tax-Based Marriage Incentives in the Affordable Care Act pp. 369 - 413

Elliott Isaac and Haibin Jiang

The Effect of Property Assessment Reductions on Tax Delinquency and Tax Foreclosure pp. 415 - 433

Fernanda Alfaro, Dusan Paredes and Mark Skidmore

Introduction pp. 435 - 436

Laura Kawano

Politicians and Tax Policy: The Role of Preferences and Beliefs pp. 437 - 467

María Inés Badin, Diana Moreira, Juan Francisco Santini and Monica Singhal

Small Firms’ Response to Real-World Operational Tax Audits pp. 469 - 485

Claudio Agostini

Enlisting Consumers in Tax Enforcement: A Policy Review pp. 487 - 512

Joana Naritomi, Tsogsag Nyamdavaa and Stephanie Campbell

Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants? pp. 513 - 533

Dina Pomeranz and Juan Carlos Suárez Serrato

Volume 78, issue 1, 2025

Tax Competition With Intermunicipal Cooperation pp. 5 - 43

David Agrawal, Marie-Laure Breuillé and Julie Le Gallo

Sliding into Safety Net Participation: A Unified Analysis Across Multiple Programs pp. 45 - 86

Derek Wu and Jonathan Zhang

Comparing Survey and Administrative Measures of Self-employment Income: New Implications from the Health and Retirement Study pp. 87 - 114

Joelle Abramowitz

Evaluating the Cost-Effectiveness of Individual Income Tax Incentives pp. 115 - 167

Bradley T. Heim

Introduction pp. 169 - 170

Laura Kawano

The Trouble with Green Subsidies pp. 171 - 199

James M. Sallee

How Big is the “Biggest Climate Spending Bill Ever”? Key Factors Influencing the Inflation Reduction act’s Clean Energy Impacts pp. 201 - 221

Joseph E. Aldy

The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits pp. 223 - 261

Roberta F. Mann and Tracey M. Roberts

The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles pp. 263 - 288

Severin Borenstein and Lucas Davis