From the Journal staff . . .

Publication Information

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The ATA Journal of Legal Tax Research solicits unpublished manuscripts not currently under consideration by another journal or publisher.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 editorial board.

Review Process

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 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 concerned.