National Tax Journal

We find large increases reduce employment for those with severe disabilities by 2.4pp & increase public assistance receipt, highlighting unintended consequences for those on the margins of the labor force. Read more: journals.uchicago.edu/doi/10.1086/73…

New work in @JournalTax by @JeffreyPClemens, @MelissaDGentry, and Jonathan Meer: “Divergent Paths: Differential Impacts of Minimum-Wage Increases on Individuals with Disabilities” Do minimum wages affect disabled adults more?

Read more here: journals.uchicago.edu/doi/10.1086/73…

Using state EITC variation + Uber rollout, EITC effects are larger with Uber present. If max EITC increases $1,000, then self-employment increases 0.2pp, self-employment income increases 2.5%, and income shifts increase credits.

New work in @JournalTax by Riley Wilson @1rileywilson: “The Self-Employment Effects of the EITC on the Gig Economy” Can gig work turn EITC incentives into real self-employment (not just reporting)?

Read more here: journals.uchicago.edu/doi/10.1086/73…

New research considers 4 advance credits: premium credits, EITC, stimulus, and child credits. Repayments result from income increases across credit phase-outs. Safe harbors shield some but add filing complexity and fiscal costs. Advance credits also increase noncompliance.

New work in @JournalTax by David Splinter, James Elwell, and Lin Xu: “Advance Tax Credits: Reconciliations and Repayments” When must advance tax credits be repaid?

Children need to be claimed on tax returns to qualify for child tax benefits, but how many U.S. children actually do get claimed? The vast majority! Read more here: journals.uchicago.edu/doi/10.1086/73…

New work in @JournalTax by Geoffrey Gee, Jacob Goldin, Joseph Gray-Hancuch, Ithai Z. Lurie, and Vedant Vohra: “The Claiming of Children on U.S. Tax Returns” Read more here: journals.uchicago.edu/doi/10.1086/73…

Read more here: journals.uchicago.edu/doi/10.1086/73…

Most of these flows are investment income routed through “blocker” corporations—especially in the Cayman Islands—typically facing zero tax as it leaves the US. Investment funds widely use these structures to shield foreign and US tax-exempt investors from reporting or tax.

New work in @JournalTax by Michael Love: “Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens” Read more here: journals.uchicago.edu/doi/10.1086/73…

The next @JournalTax next webinar will comprise three papers from the Forum of the March 2026 issue. Learn more and register here 👉 ntanet.org/2026/02/ntj-fo…

The National Tax Journal's next webinar will comprise three papers from the Forum of the March 2026 issue. Learn more and register here 👉 ntanet.org/2026/02/ntj-fo…

New work in @JournalTax: “Local Income Taxes and Intrastate Migration: New Evidence from Indiana and Maryland” By Andrey Yushkov (@a_yushkov) Read more here: journals.uchicago.edu/doi/10.1086/73…

New work in @JournalTax: “Fiscal Consolidation: Are There Lessons for the U.S.?” By Bill Gale, Ian Berlin, Sam Thorpe Read more here: journals.uchicago.edu/doi/10.1086/73…

New work in @JournalTax: “How Much Does the U.S. Fiscal System Redistribute?” By Thomas Coleman and David Weisbach Read more here: journals.uchicago.edu/doi/10.1086/73…