The National Tax Journal has published volume 79, number 2 (March 2026):

Zero Deng (Oregon State, Business) & Scott G. Rane (Florida, Business), The Foreign Market Effect and Estimating Tax-Motivated Income Shifting, 79 Nat’l Tax J. 267 (2026).

Grace Brang (NYU Wagner), Sewin Chan (NYU Wagner) & Travis St. Clair (NYU Wagner), Fiscal Stimulus or Debt Relief: The Effect of Federal Pandemic Aid on State and Local Pensions, 79 Nat’l Tax J. 305 (2026).

Gabrielle Pepin (Upjohn Institute) & Yulya Truskinovsky (Syracuse Maxwell), Not Just for Kids: Child and Dependent Care Credit Benefits for Adult Care, 79 Nat’l Tax J. 333 (2026).

Michael Levere (Colgate, Economics) & David Wittenburg, Which Medicaid Recipients Might Be Eligible for SSI?, 79 Nat’l Tax J. 363 (2026).

Daniel McMillen (UIC Business) & Ruchi Singh (Georgia Business), Assessment Regressivity and the Homestead Exemption, 79 Nat’l Tax J. 393 (2026).

David Splinter (JCT), Michael Love (Columbia), Eric Heiser (Columbia) & Jacob Mortenson (JCT), The Paycheck Protection Program: Progressivity and Tax Effects, 79 Nat’l Tax J. 409 (2026).

Forum: The Rise of Work From Home Arrangements

Laura Kawano (Michigan – Office of Tax Policy Research), Introduction, 79 Nat’l Tax J. 431 (2026).

Kirk J. Stark (UCLA), Evolving Discontinuities in The State Taxation of Income from Remote Work, 79 Nat’l Tax J. 433 (2026).

David R. Agrawal (UCI Economics) & Xinyu Chen (Michigan Economics), State and Local Tax Policy in a Time of Telework, 79 Nat’l Tax J. 465 (2026).

Emma Harrington (Virginia Economics) & Matthew E. Kahn (USC Economics), Has the Rise of Work from Home Reduced the Motherhood Penalty in the Labor Market?, 79 Nat’l Tax J. 233 (2026).

Award Announcements, 79 Nat’l Tax J. 529 (2026).