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The ATA Journal of Legal Tax Research

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.

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JLTR seeks the submission of unpublished manuscripts not under consideration by another journal or publisher.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 by the American Taxation Association and JLTR’s editorial board.

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Issue Cover
Current Issue
Volume 19,
Issue 1
Fall 2021

eISSN: 1543-866X

Online Early


Blaise M. Sonnier, University of Colorado,

Editorial Assistant

Richard Milaschewski, American Accounting Association,

Online Early Articles

Journal Information Packet and Editor's Report

For information about journal activity and data, view the The ATA Journal of Legal Tax Research Journal Information Packet by clicking here. 

For previous Journal Information Packets click here.

To read the latest Editor Report, click the DOI link below:

Blaise M. Sonnier. 2020. Annual Editor Report. The ATA Journal of Legal Tax Research, Vol. 18, No. 1.

Journal Information Packet Citation: American Accounting Association. 2020. The ATA Journal of Legal Tax Research Journal Journal Information Packet. Copyright 2020, American Accounting Association.

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About Crossref

Crossref Similarity Check is a multi-publisher initiative to screen published and submitted content for originality. The American Accounting Association uses the iThenticate software to detect instances of overlapping and similar text in submitted manuscripts. View American Accounting Association's plagiarism policy here. To find out more about Crossref Similarity Check visit

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Altmetric is a data science company that tracks where published research is mentioned online, and provides tools and services to institutions, publishers, researchers, funders and other organisations to monitor this activity, commonly referred to as altmetrics. For more information about Altmetric visit

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About the American Accounting Association

The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich history built on leading-edge research and publications. The diversity of our membership creates a fertile environment for collaboration and innovation. Collectively, we shape the future of accounting through teaching, research, and a powerful network, ensuring our position as thought leaders in accounting.

All full-text papers are provided in PDF format. All PDF papers are searchable using the "Find" utility in Adobe Acrobat Reader. All full-text papers provide links to references.

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