American Accounting Association
American Taxation Association
Call for Papers
The ATA Journal of Legal Tax Research
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solicits unpublished manuscripts not currently under consideration by another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
The readership of the Journal of Legal Tax Research is international. While the submission context and policy implications of an article may relate to a single country, the content should be of interest to and have policy implications for an international audience.
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
- 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
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 to the Editor, Anthony Curatola, 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 submission fee may be paid by credit card (Visa or MasterCard only). 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 edition: University of Chicago Press). Citations to authorities
should be presented in accordance with The Bluebook: A Uniform System of
Citation (17th edition: Harvard Law Review Association). Spelling follows
Merriam-Webster's Collegiate Dictionary.
- All manuscripts should be double-spaced,
except for indented quotations.
- Margins settings should provide at least one
inch for 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
- 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 nontechnical 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
Merriam-Webster's Collegiate Dictionary for correct usage.
- Equations should be numbered in parentheses
flush with the right-hand margin.
- 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. For example:
FIRST LEVEL HEADING
Second Level Heading
Third Level Heading
Fourth level heading. Text
An abstract of 100200 words should be presented on a separate page
immediately preceding the text. The abstract should concisely inform the reader
of the manuscript's topic, its method, and its findings. The abstract is to be
followed by four key words that will help in indexing the paper.
Tables and Figures
The author should note the following general requirements:
- Each table and figure (graphic) should bear
an Arabic number and a complete title indicating the exact context of the table
- A reference to each graphic should be made in
- Graphics should be reasonably interpretable
without reference to the text.
- Source lines and notes should be included as
Citations and Other Footnotes
Authorities should be cited in footnotes using The Bluebook: A Uniform
System of Citation (cited above) styles. Textual footnotes should be used
for extensions and useful excursions of information that if included in the
body of the text might disrupt its continuity. Footnotes should be
consecutively numbered throughout the manuscript with superscript Arabic
Sample Entries for Legislative
An Internal Revenue Code Section: I.R.C.
An enacted bill: H.R. 3838, 99th Cong., 2d
Sess. (1986) (enacted).
Congressional committee report: H.R. Rep. No.
1043, 99th Cong., 2d Sess.11 (1985), 1985-1 C.B. 412.
Congressional hearing : Senate Hearings before
the Committee on Finance on Tax Reform Proposal - 1, 99th Cong., 1st Sess. 3
(1985) (Statement of Sen. Chafee).
Sample Entries for Administrative Sources
Treas. Reg. §1.162-4(a).
Rev. Rul. 83-137, 1983-2 C.B. 41.
Rev. Proc. 85-37, 1985-2 C.B. 66.
T.D. 7522, 1978-1 C.B. 59.
Priv. Ltr. Rul. 91-10-003 (March 15, 1991).
Tech. Adv. Mem. 85-04-005 (September 18, 1985).
I.R.S. Notice 89-29, 1989-1 C.B. 33.
Sample Entries for Judicial
United State Supreme Court opinion: United
States v. Mitchell, 403 U.S. 190 (1971).
Regular Tax Court opinion: Pope v.
Commissioner, 114 T.C. 789 (2000).
Memorandum Tax Court opinion: Brown v.
Commissioner, 65 T.C.M. (CCH) 666 (1983), T.C.M. (RIA) ¶ 93.039.
Circuit Court of Appeals opinion: White v.
Commissioner, 32 F.3d 108 (CA-6 2000).
United States District Court opinion: Grey v.
United States, 222 F.Supp. 109 (M.D. Georgia, 1955).
Court of Federal Claims opinion: Green v.
United States, 405 F.2d 890 (Fed.Cl. 1993).
Sample Entries for Secondary
Cunningham, L. E. 1964. National Health
Insurance and the Medical Deduction. 50 Tax L. Rev. 237, 244-6.
Harper, M. R. 1998. The marvel of medical
savings accounts. Wall Street Journal (January 23): A-14.
Slemrod, J., and J. Bakija. 2001. Second
edition. Taxing Ourselves: A Citizen's Guide to the Great Debate over Tax
Reform 201. Cambridge, MA: MIT Press.
Environmental Protection Agency. Brownfields
Tax Incentive Guidelines. Available at: http://www.epa.gov/brownfields.
Horwood, R. M. 2000. Corporate Reorganizations,
52-3rd Tax Mgmt. Portfolio (BNA), at A-25.
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