ATA Journal of Legal Tax Research (JLTR)
Publication Information | Review Process
Submission Requirements | Style
Format | Editor
The ATA Journal of Legal Tax Research publishes creative and innovative
studies employing legal research methodologies that logically and
- identify, describe and illuminate important current tax issues
including the history, development and congressional intent of
- propose improvements in tax systems and unique solutions to
- 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The ATA Journal of Legal Tax Research solicits unpublished manuscripts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.
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
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
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 https://aaahq.org/AAAforms/journals/jltrsubmit.cfm. 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 firstname.lastname@example.org. Revisions must be submitted within 12 months from notification; otherwise the manuscript will be considered a new submission.
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.
- All manuscripts should be double-spaced, except for indented
- Margins settings should provide for at least one inch top, side,
and bottom margins.
- 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).
- All pages, including tables, appendices, and references, should
be serially numbered.
- 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.
- In non-technical copy use the word percent in the text.
- Use a hyphen to join unit modifiers or to clarify usage. For
example: a well-presented analysis; re-form. See Webster's for
- Equations should be numbered in parentheses flush with the right-hand
- 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.
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2013 JLTR Editor's Report
2010 JLTR Editor's Report
2009 JLTR Editor's Report
2007 JLTR Editor's Report
Accessing the Journal
To access JLTR articles and abstracts go to the AAA publications site
View/Download Recently Accepted Manuscripts