Editors’ Note: March 2021

Abstract

This issue marks a major transition at the National Tax Journal. We are pleased to announce that, startingwith theMarch 2021 issue, theUniversity of Chicago Press is now the publisher of the NTJ! Since the creation of the NTJ in 1948, the National TaxAssociation has self-published the journal. Over the years, we have hired amanaging editor to facilitate the publication process, including oversight of printing and distribution. This publication model served us well when publishing a journal was mainly about delivering print copies to our members and institutional subscribers. As the world moved on from the printing press to the digital age, journal publication changed dramatically. By moving to the University of Chicago Press (UCP), we will enhance our digital presence and leverage the economies of scale that UCP has by being part of its portfolio of journals. We are excited about our new partnership. We believe that it will greatly boost the level of services that we deliver our readers. A transition like this happens only through hardwork of peoplewith a vision for the future. The NTA Board of Directors and the Publication Committee were essential in moving us forward. In particular, Peter Merrill, Jim Alm, Jay Mackie, Bill Gale, and Tara Sheehan were instrumental in soliciting and evaluating proposals from potential publishers. The entire Board of Directors was supportive of the change and helped think through the myriad of issues. We would not be taking this big leap without their efforts. Unfortunately, the transition toUCPmeans partingwayswith Sally Sztrecska, our current managing editor. Sally became managing editor in 2017. She has done fantastic work running the logistical end of the NTJ and helping keep the editors on track. She has been proactive at anticipating the needs of the journal and the editors at many turns, enhancing the final NTJ issues in unseen ways. She has shepherded articles through the editorial process with a high level of organization and kindness. We are extremely grateful for her efforts. In another piece of news, Naomi Feldman will step down as Forum Editor. In her time as Forum Editor since 2019, Naomi reenergized our forum section with diverse