NTJ Forum: The Rise of Work from Home Arrangements – July 8, 2026

The Editors of the National Tax Journal (NTJ) are excited to continue our webinar series that periodically features some of the NTJ’s recently published articles. Our next webinar will comprise three papers from the Forum of the June 2026 issue.
The surge in remote and hybrid work arrangements has reshaped US labor markets. Workers are more likely to live and work across state borders, and this has created challenges for tax systems that were designed when work was typically performed in a fixed physical location. Tax authorities face new questions about changing tax bases as work from home (WFH) expands employment opportunities for mothers, those with disabilities, and others with historically low labor force participation. States also face difficult questions about income sourcing, nexus, and the allocation of tax revenues, and the independence of state taxing authorities has led to different rules being applied. As a result, policymakers, employers, and workers face significant tax uncertainty and complexities.

Please join us as Nate Seegert (Northeastern University) moderates a discussion with David Agrawal (UC Irvine), Xinyu Chen (University of Michigan), Emma Harrington (University of Virginia), Matt Kahn (University of Southern California and NBER), and Kirk Stark (UCLA-Law) on the implications of the rise remote work in the US.

Co-sponsored by UCLA School of Law.

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Speakers:

David R. Agrawal 
David R. Agrawal is Professor of Economics and Professor of Law at the University of California, Irvine. David is Editor-in-Chief of International Tax and Public Finance.  He received The Richard Musgrave Prize from the National Tax Journal.  His research concerns complex policy questions confronting state and local governments.  Xinyu Chen is a fourth-year PhD student in Economics at the University of Michigan. Her main research fields are public finance and labor economics, with a focus on state and local taxation, remote work, migration, and the orphan drug tax credit. 

Xinyu Chen 
Xinyu Chen is a fourth-year PhD student in Economics at the University of Michigan. Her main research fields are public finance and labor economics, with a focus on state and local taxation, remote work, migration, and the orphan drug tax credit. 

Emma Harrington, University of Virginia
Matt Kahn, University of Southern California and NBER
Kirk Stark, UCLA Law

Moderator:

Nate Seegert
Nathan Seegert is the Philip R. McDonald Chair Professor of Finance in the D’Amore-McKim School of Business at Northeastern University. He works on taxation, urban finance, real estate, and organizations. He has published in top outlets such as The Quarterly Journal of Economics, Journal of Finance, and Review of Economics and Statistics.

Nate has been a member of the Utah Governor’s Economic Council, a visiting fellow at the Federal Reserve Bank of Chicago, and the Hoover Institution at Stanford University, and is currently a co-editor of the National Tax Journal, co-creator of the Global Tax Research Initiative, Director of the Business and Public Policy Center, and a Fintech Research Fellow. 

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