JATA is a research publication of the American Taxation Association, an organization that promotes the study of, and the acquisition of knowledge about, taxation. The Journal is dedicated to disseminating a wide variety of tax knowledge and to fulfill this responsibility, the Journal considers research that employs quantitative, analytical, experimental, and descriptive methods to address tax topics of interest to its readership.

JATA solicits unpublished manuscripts not currently under consideration by another journal or publisher. Papers presented in connection with a formal program (regional or national) of the American Taxation Association, American Accounting Association, or similar organizations or societies may be submitted provided the manuscript does not appear in whole or in part (other than a brief abstract) in the proceedings of the event. Reference to its presentation should be made on the manuscript's title page at the time of submission. Each submission must be accompanied by a statement that...

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