The National Tax Journal has published volume 79, number 3 (September 2026):
Patrick Sullivan (Yale, ISPS), Teaching Tax Brackets: Evidence From A Randomized Survey Experiment, 79 Nat’l Tax J. 545 (2026).
Alex E. Combs (Georgia, SPIA), John M. Foster (Southern Illinois, PAPA) & Erin E. Troland (Federal Reserve Board of Governors), The Role of Property Assessment Oversight in School Finance Inequality, 79 Nat’l Tax J. 581 (2026).
Matthieu Bellon (IMF), Alexander Copestake (IMF) & Wenzhang Zhang (Oxford), Supply and Demand Determinants of Heterogeneous VAT Pass-Through, 79 Nat’l Tax J. 617 (2026).
Daniel J. Hemel (NYU) & Yair J. Listokin (Yale), Domestic Content Requirements and Global Collective Action, 79 Nat’l Tax J. 659 (2026).
Philipp Doerrenberg (Mannheim, Business) & Denvil Duncan (Indiana, SPEA), How Do Tax Evasion Opportunities Affect Prices?, 79 Nat’l Tax J. 677 (2026).
Invited Paper: Reflections of the Holland Medal Recipient
James Alm (Tulane, Economics), Understanding Tax Evasion: Knowns, Unknowns, and A Way Forward, 79 Nat’l Tax J. 697 (2026).
Invited Paper: 2025 NTA Presidential Address
Peter R. Merrill (PwC), Tax Consequences of Mispricing Unrelated-Party Transactions, 79 Nat’l Tax J. 721 (2026).
Forum: The US Public Debt Challenge
Laura Kawano (Michigan – Office of Tax Policy Research), Introduction, 79 Nat’l Tax J. 733 (2026).
Alan J. Auerbach (UC Berkeley) & Danny Yagan (UC Berkeley, Economics), Grading Government: A Deficit Management Scorecard, 79 Nat’l Tax J. 735 (2026).
Jesse Bricker (Federal Reserve Board), William Peterman (Federal Reserve Board) & Rebecca Wasyk (Federal Reserve Board), The Evolution of Deficits in the United States and Implications for Debt Sustainability, 79 Nat’l Tax J. 759 (2026).
Karen Dynan (Harvard, Economics), Douglas Elmendorf (Harvard Kennedy) & Theresa Gullo, The Federal Government’s Discretionary Spending, 79 Nat’l Tax J. 783 (2026).
Kyle Pomerleau (AEI) & Ali Melad (AEI), Debt, Deficits, and Tariffs, 79 Nat’l Tax J. 805 (2026).
