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JLTR seeks the submission of unpublished manuscripts not under consideration by another journal or publisher.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.Submit an Article
Journal Information Packet and Editor's Report
For information about journal activity and data, view the preliminary The ATA Journal of Legal Tax Research Journal Information Packet by clicking here.
Note: Final usage/download data is still being calculated due to a change in digital platform and a recent update to COUNTER 5 creating reporting issues. The JIP will be updated once the data is available.
For previous Journal Information Packets click here.
To read the latest Editor Report, click the DOI link below:
Blaise M. Sonnier. 2019. Annual Editor Report. The ATA Journal of Legal Tax Research, Vol. 17, No. 1. https://doi.org/10.2308/jltr-10746
Journal Information Packet Citation: American Accounting Association. 2020. The ATA Journal of Legal Tax Research Journal Preliminary Journal Information Packet. Copyright 2020, American Accounting Association.
Features and Information
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 www.crossref.org/services/similarity-check
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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.
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