About the National Tax Journal

National Tax Journal ISSN: 0028-0283

ISSN: 0028-0283

­The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA).

Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.

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William M. Gentry, Williams College
Stacy Dickert-Conlin, Michigan State University

Forum Editor

Naomi Feldman, Hebrew University of Jerusalem

Managing Editor

Sally Sztrecska, Sztrecska Publishing

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Past Editors
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NTJ Richard Musgrave Prize for Outstanding Paper
NTJ Referee of the Year Award

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NTJ on JSTOR: 1948‐2017
NTJ on EconPapers: 1988–2019

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