The National Tax Journal has published volume 79, number 1 (March 2026):

Michael Love (Columbia), Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens, 79 Nat’l Tax J. 7 (2026).

Geoffrey Gee (Treasury), Jacob Goldin (Chicago), Joseph Gray-Hancuch (Treasury), Ithai Z. Lurie (Treasury), and Vedant Vohra (UCSD Economics), The Claiming of Children on US Tax Returns, 79 Nat’l Tax J. 51 (2026).

David Splinter (Joint Committee on Taxation), James Elwell (Joint Committee on Taxation), and Lin Xu (Joint Committee on Taxation), Advance Tax Credits: Reconciliations and Repayments, 79 Nat’l Tax J. 73 (2026).

Riley Wilson (BYU Economics), The Self-Employment Effects of the EITC in the Gig Economy, 79 Nat’l Tax J. 107 (2026).

Jeffrey Clemens (UCSD Economics), Melissa Gentry (Texas A&M University, Department of Economics), and Jonathan Meer (Texas A&M Economics), Divergent Paths: Differential Impacts of Minimum-Wage Increases on Individuals with Disabilities, 79 Nat’l Tax J. 137 (2026).

Forum: Recent U.S. Tariff Policy

Laura Kawano (Michigan – Office of Tax Policy Research), Introduction, 79 Nat’l Tax J. 161 (2026).

Kimberly A. Clausing (UCLA), and Maurice Obstfeld (UC Berkeley Economics), Tariffs as Fiscal Policy, 79 Nat’l Tax J. 163 (2026).

Fariha Kamal (Federal Reserve), Importers, Exporters, and Job Creation: A 30-Year View to Assess Implications of the 2025 US Tariff Actions, 79 Nat’l Tax J. 207 (2026).

Manho Kang (Georgia Tech Economics), Xiangtao Meng (UC Davis), Katheryn N. Russ (UC Davis Economics), and James Waters (UC Davis Health), Tariffs on Medical Goods: Pass-through, Geography, and Aggregate Costs to the US Health-care System, 79 Nat’l Tax J. 233 (2026).