About the Journal
The ATA Journal of Legal Tax Research (JLTR), a double-blind peer-reviewed journal, publishes creative and innovative studies that employ 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 U.S., state and local, or foreign tax systems, and unique solutions to tax or fiscal problems
- Critically analyze proposed or recent tax law changes from both a technical and a policy perspective
- Discuss improvements in tax compliance, tax complexity, or tax policy
- Provide critical discussions for strategically structuring transactions, considering tax and non-tax ramifications
- Critically analyze recent or proposed legislative or regulatory changes
- Critically analyze similarities and differences between tax accounting and financial accounting issues
- Critically analyze similarities and differences between U.S. and other tax regimes
Aims & Scope
The ATA Journal of Legal Tax Research (JLTR), a double-blind peer-reviewed journal, publishes creative and innovative studies that employ 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 U.S., state and local, or foreign tax systems, and unique solutions to tax or fiscal problems
- Critically analyze proposed or recent tax law changes from both a technical and a policy perspective
- Discuss improvements in tax compliance, tax complexity, or tax policy
- Provide critical discussions for strategically structuring transactions, considering tax and non-tax ramifications
- Critically analyze recent or proposed legislative or regulatory changes
- Critically analyze similarities and differences between tax accounting and financial accounting issues
- Critically analyze similarities and differences between U.S. and other tax regimes
Legal tax research articles in all areas are appropriate for the journal, including state and local taxation, international taxation, estate and gift tax law, and federal income taxation. Manuscripts analyzing tax issue of countries other than the U.S., particularly if it includes a comparison to U.S. tax law, are also encouraged.
JLTR seeks the submission of unpublished manuscripts not under consideration by another journal or publisher. Each manuscript will be published electronically as soon as the Editor, based on the advice from the reviewers, determines that the manuscript meets the objectives and standards set forth ty the American Taxation Association and JLTR’s editorial board.
A journal of the American Taxation Association Section of the American Accounting Association
43 days
Submission to First Decision Time
2 Issues Per Year
Publishing Schedule
26 days
Acceptance to Publication Time
Editors
Editor
Hughlene A. Burton
The University of North Carolina at Charlotte, Belk College of Business, Dept. of Accounting,
Charlotte, NC, USA
E: Hughlene.Burton@uncc.edu
Editorial Office
JLTR@aaahq.orgEditorial Advisory and Review Board
NOEL BROCK, Eastern Michigan University, College of Business, Department of Accounting, Finance,
& Information Systems, Ypsilanti, MI, USA
JULIA M. CAMP, Providence College, School of Business, Department of Accountancy, Mansfield, MA,
USA
VALRIE CHAMBERS, Stetson University, ME Rinker Sr. Institute of Tax and Accountancy, DeLand, FL,
USA
MARK J. COWAN, Boise State University, College of Business and Economics, Department of
Accountancy, Boise, ID, USA
BRADRICK M. CRIPE, Northern Illinois University, College of Business, Department of Accountancy,
DeKalb, IL, USA
ANTHONY P. (TONY) CURATOLA, Drexel University, LeBow College of Business, Department of
Accounting, Villanova, PA, USA
STEPHEN DAVENPORT, University of Tennessee at Chattanooga, Gary W. Rollins College of Business,
Chattanooga, TN, USA
LYNN COMER JONES, Georgia State University, Robinson College of Business, School of Accountancy,
Atlanta, GA, USA
JOHN J. MASSELLI, Texas Tech University, Rawls College of Business, School of Accounting,
Lubbock, TX, USA
MICHELE MECKFESSEL, University of Missouri – St. Louis, College of Business Administration,
Accounting Department, St. Louis, MO, USA
BRIGITTE W. MUEHLMANN, Babson College, Division of Accounting and Law, Waltham, MA, USA
KENNETH N. ORBACH, Florida Atlantic University, College of Business, School of Accounting, Boca
Raton, FL, USA
SONJA PIPPIN, University of Nevada, Reno, College of Business, Department of Accounting, Reno,
NV, USA
JOHN R. ROBINSON, Texas A&M University, Mays Business School, Department of Accounting,
College Station, TX, USA
W. EUGENE SEAGO, Virginia Polytechnic Institute and State University, Pamplin College of
Business, Department of Accounting and Information Systems, Blacksburg, VA, USA
BLAISE SONNIER, University of Southern Mississippi, College of Business and Economic
Development, School of Accountancy, Hattiesburg, MS, USA
AMY YURKO, Duquesne University, Palumbo Donahue School of Business, Accounting, Pittsburgh, PA,
USA
Access Details
This journal can be accessed via the AAA's Digital Library. AAA Members receive full access as a benefit of their membership. Non-AAA Members can purchase articles for $25.