The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. The focus of the NTJ is on rigorous economic analyses of tax and expenditure issues, with an emphasis on applied and empirical work and its policy implications. The NTJ is published quarterly under the auspices of the National Tax Association (NTA) and is distributed to an international readership. 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.

Most regular 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. Forum papers and the articles in the December issue are generally not subject to peer review.