Submissions

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Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  • The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
  • Where available, URLs for the references have been provided.
  • The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.

Author Guidelines

The International Tax Journal ISSN 0097-7314 is an active publication that provides tax professionals with information about taxation opportunities and pitfalls, as well as investment strategies to enhance their business decisions in the competitive global economy. It was established in 1974 and is a bi-monthly publication by Panel Publishers. The subject areas included tax, general law, economics, econometrics and finance | business, management and accounting | social sciences & humanities.

(1) Submission
Articles submitted to The international tax journal can be theoretical, empirical or policy oriented. Manuscripts must be written in good English and should be electronically submitted by email to the Editor, at editor@internationaltaxjournal.online. Manuscripts should be submitted as a single PDF (preferably) or Word file including all materials. Any opinions expressed in articles are only those of authors and not necessarily those of the editor, the associate editors or the publisher. Authors are personally responsible to obtain permission for reprint of previously published material in other sources.

(2) Manuscript:
Manuscripts must be unpublished and typed with double-spacing throughout on one side of preferably A4 or letter size paper, with a large left-hand margin. The title page must include an abstract that is no longer than 200 words, and 3-5 keywords. Full contact information for all authors must also be provided on a seperate page. References must strictly meet the journal's style requirements.

(3) Title Page:
The first page of the manuscript must contain: the full title; the affiliation and full address of all authors and the corresponding author; the second page must contain an abstract of 200 words or less, and this page should not include author(s) names.

(4) Abbreviations:
Any word or words to be abbreviated should be written in full when first mentioned followed by the abbreviation in parenthesis.

(5) Illustrations:
All illustrations of any kind should be submitted as sequentially numbered figures, illustrations should not be inserted in the manuscript but supplied either after the main body of the text or uploaded as separate files.

(6) Tables and Supplementary Material:
Data must be kept to a minimum. Tables should be numbered and headed with short titles. As with illustrations, they should not be inserted in the manuscript but supplied either after the main body of the text or uploaded as separate files.

(7) Acknowledgements:
Acknowledgements should appear at the end of the text.

(8) References:
APA citation style must be applied, for example:
Hanlon, Michelle, and Shane Heitzman. "A review of tax research." Journal of accounting and Economics 50.2-3 (2010): 127-178. https://doi.org/10.1016/j.jacceco.2010.09.002
Cansino, J. M., Pablo-Romero, M. D. P., Román, R., & Yñiguez, R. (2010). Tax incentives to promote green electricity: An overview of EU-27 countries. Energy policy, 38(10), 6000-6008. https://doi.org/10.1016/j.enpol.2010.05.055
Erosa, A., & Gervais, M. (2002). Optimal taxation in life-cycle economies. Journal of Economic Theory, 105(2), 338-369. https://doi.org/10.1006/jeth.2001.2877
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804-827. https://doi.org/10.1016/j.jcorpfin.2012.06.005
Saez, E. (2004). The optimal treatment of tax expenditures. Journal of Public Economics, 88(12), 2657-2684. https://doi.org/10.1016/j.jpubeco.2003.09.004

(9) Footnotes:
These should be numbered consecutively in the text and gathered on a separate sheet of the manuscript.

(10) Copyright:
Submission of a paper to The international tax journal will be taken to imply that it presents original unpublished work, not under consideration elsewhere. A copyright assignment form will be sent to the authors of accepted papers. This publishing agreement should be completed and returned to the editorial office. It is a condition of publication that authors assign copyright or license of the publication rights in their articles, including abstracts, to the Panel Publishers. This enables us to ensure full copyright protection and to disseminate the article, and of course the Journal, to the widest possible readership in print and electronic formats as appropriate. Authors are themselves responsible for obtaining permission to reproduce copyright material from other sources.

(11) Permission:
Permission to publish illustrations must be obtained by the author before submission and any acknowledgements should be included in the captions.

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