The editor does an initial quality control check (QCC) of all submissions to ensure that the manuscript files are prepared in accordance with the policy guidelines for the Journal of Legal Tax Research (JLTR). After the initial QCC, the editor reviews the paper and decides whether to desk reject the paper or assign reviewers to the paper.
An Ad Hoc Associate Editor is selected whenever, in the opinion of the editor, he feels a possible conflict of interest in fairly evaluating the submitted manuscript.
The anonymous reviewers provide detailed evaluations of each paper's strengths and weaknesses. In addition, each reviewer provides an acceptance, revision, or rejection decision to the editor, who makes a final decision on the paper. Both the reviewers' and editor's decisions are returned to the author(s).
All regular submissions have two assigned reviewers: the first reviewer is a member of the editorial review board and...
