by The University of Chicago Press and National Tax Journal
other editor National Tax Association
University of Chicago Press Journals, 2024
eISBN: 978-0-226-92140-2

This is volume 77 issue 1 of National Tax Journal. The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. The journal publishes peer reviewed articles that include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. Each issue includes a Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA).