The ATA Journal of Legal Tax Research (JLTR)

Accessing the Journal

2016 JTLR Editor's Report

To access JLTR articles and abstracts go to the AAA publications site


Publication Information

The ATA Journal of Legal Tax Research publishes creative and innovative studies employing legal research methodologies that logically and clearly

  • identify, describe and illuminate important current tax issues including the history, development and congressional intent of specific provisions,
  • propose improvements in tax systems and unique solutions to problems,
  • critically analyze proposed or recent tax rule changes from both technical and policy perspectives.

The ATA Journal of Legal Tax Research solicits unpublished manuscripts not currently under consideration by another journal or publisher. Each article will be published electronically as soon as the editor, based upon advice from referees, determines that the manuscript meets the objectives and standards set forth by the ATA and the journal's editorial board.

Review Process

Each manuscript submitted to The ATA Journal of Legal Tax Research is subject to the following review procedures:

  • The manuscript is screened by the editor for general suitability.
  • If the manuscript passes the initial editorial screening, it will be blind-reviewed by at least two reviewers.
  • In light of the reviewers' recommendations, a decision will be made by the editor as to whether the article will be accepted as is, revised, or rejected. It is anticipated that the decision will be communicated to the author within four to six weeks after submission.

The process described above is a general one. The editor may, in some circumstances, vary this process at his or her discretion. Through its constructive and responsive editorial procedures, the journal aims to render research efforts relevant and rewarding for all concerned.

Submission Requirements

Manuscripts are expected to be original research that has not been previously published and is not currently under review by another journal. If measurement instruments (questionnaires, case, interview plan, etc.) have been developed by the authors and are an integral part of the study, copies should be included with the manuscript. Manuscripts are to be submitted using the Manuscript Submission and Peer Review System, at http://jltr.allentrack.net. The site contains detailed instructions regarding the preparation of files for submission. To ensure anonymous review, the title page is submitted as a separate file from the manuscript text.

The nonrefundable submission fee in U.S. funds is $50 payable by credit card (VISA or MasterCard only) online at http://aaahq.org/Research/AAA-Journals/Information-for-Authors/Online-Payment/productcd/ATALSUBM. If you are unable to pay by credit card or have any questions please contact the AAA Member Services Team at (941) 921-7747 or info@aaahq.org. Revisions must be submitted within 12 months from notification; otherwise the manuscript will be considered a new submission.

Style

The ATA Journal of Legal Tax Research manuscript preparation guidelines follow (with modifications) Documentation 1 of The Chicago Manual of Style (14th ed.: University of Chicago Press). Citations to authorities should be presented in accordance with The Bluebook: A Uniform System of Citation (17th ed.:Harvard Law Review Association). Spelling follows Webster's International Dictionary.

Format

  1. All manuscripts should be double-spaced, except for indented quotations.
  2. Margins settings should provide for at least one inch top, side, and bottom margins.
  3. A cover page should include the title of the paper, the author's name, title and affiliation, any acknowledgments, and a footnote indicating whether the author is willing to share the data (see policy statement below).
  4. All pages, including tables, appendices, and references, should be serially numbered.
  5. Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific, or technical units and quantities, such as distances, weights and measures. For example: three days; 3 kilometers; 30 years. All other numbers are expressed numerically.
  6. In non-technical copy use the word percent in the text.
  7. Use a hyphen to join unit modifiers or to clarify usage. For example: a well-presented analysis; re-form. See Webster's for correct usage.
  8. Equations should be numbered in parentheses flush with the right-hand margin.
  9. Headings should be arranged so that major headings are centered, bold, and capitalized. Second level headings should be flush left, bold, and both upper and lowercase. Third level headings should be flush left, bold, italic, and both upper and lower case. Fourth level headings should be paragraph indent, bold, and lower case.

Plagiarism Policy

The AAA's Policy Statement regarding plagiarism applies for ATA journals. The policy can be found at
http://aaahq.org/Portals/0/documents/about/Policies&ProceduresManual/PlagiarismPolicy.pdf

Editor

Roby B. Sawyers
North Carolina State University
Department of Accounting
Poole College of Management
Campus Box 8113, 3106 Nelson Hall
Raleigh, NC 27695-8113
919 515 4443
roby_sawyers@ncsu.edu

Letter from the President

Leann Luna

Greetings!

The ATA continues to be successful largely because of its volunteers. Many thanks to all of you who have given to this organization in the past and who have agreed to serve again this year.

The annual meeting marks the start of a new year and an opportunity to present our research and connect with long-time friends. I want to thank Mark Jackson and his committee for developing a great set of ATA sessions at the 2016 Annual Meeting in New York City. The annual meeting also gave us the opportunity to celebrate our members’ achievements in research, teaching and service.

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