The ATA Journal of Legal Tax Research publishes creative and innovative studies employing legal research methodologies that logically and clearly:

The ATA Journal of Legal Tax Research solicits unpublished manuscripts not currently under consideration by another journal or publisher.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

Each manuscript submitted to The ATA Journal of Legal Tax Research is subject to the following review procedures:

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.

Manuscripts are expected to be original research that has not been previously published and not currently...

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