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National Tax Journal

Editors: Andrew A. Samwick and Caroline Weber
Forum Editor: Laura Kawano

INSTRUCTIONS FOR AUTHORS

Style Guidelines
Papers submitted to the NTJ should be either Microsoft Word or LaTex files (no PDFs, please). Submissions should not exceed 50 double-spaced pages, including tables, figures, footnotes, references, and appendixes intended to appear in print. They should include an abstract of 100 or fewer words and a list of keywords and JEL classification codes. 

All refereed articles (not including invited papers, Forum papers, Notes, Comments, Replies, and Book Reviews) must include a 300–500-word nontechnical summary. The summary should be easily accessible to the nonspecialist and should identify the main results of the paper, explain their importance, and relate the work to the previous literature. It should not include any reference citations.

In addition, authors are strongly encouraged to submit an online-only appendix that provides enough details on research methodology so that other researchers could replicate the study. Online-only appendixes are submitted as separate electronic files that will be included with the online edition of the article.

All submitted manuscripts must include a conflict of interest disclosure. All new manuscripts must be submitted online through Editorial Manager.

Publishing in the NTJ allows your work to reach a broad audience – NTA members include academic, private-sector, and government economists, accountants and attorneys, as well as business and government tax practitioners from across the globe. Please write in a style generally accessible to all these audiences. When possible, focus on the intuition and the essential methodological discussions in the paper and include more technical issues in an appendix.

For further details, please refer to the NTJ Style Guidelines. Manuscripts accepted for publication should conform to these guidelines.

Correspondence
All correspondence may be sent electronically to [email protected].

Disclosure Policy
See the National Tax Journal’s Conflict of Interest Disclosure Policy.

Authorship
The corresponding author is responsible for ensuring that all appropriate authors are named on the manuscript and that all authors have seen and approved the final version of the submitted manuscript and have agreed to its submission for publication. If the editors request revisions, the corresponding author must guarantee that all authors have approved changes made in the revised version. The corresponding author must also ensure that all authors have signed off on the publication agreement and final proofs if a paper is accepted for publication.

Multiple or concurrent publication
Authors are required to guarantee that their submitted manuscript is not currently under review elsewhere. Material previously published or scheduled or submitted for publication elsewhere will not be considered by NTJ. If you are not sure what counts as previous publication, see NTJ's Authors' Rights page and/or contact the journal office at [email protected].

Peer Review
Papers will be sent for outside review at the discretion of the editors. NTJ practices a single-blind review system. Anonymous reviewers know the identity of the author. Thus, each submission should begin with a title page containing the names, institutions, and email addresses of all coauthors and the references should not be anonymized.

Complaints and Appeals
Complaints or appeals regarding editorial decisions may be addressed through the online submission and review system or to the NTJ managing editor ([email protected]). All complaints and appeals will be reviewed by the editors and, as appropriate, adjudicated by the editorial board of the Journal.

Copyright Transfer
If a manuscript is accepted for publication, the authors are required to sign a publication agreement that assigns copyright to the National Tax Association. Research by authors who were U.S. government employees at the time the contribution is prepared as part of their official duties is in the public domain and does not require assignment of copyright.

Open Access Policy
The open access policies of the University of Chicago Press ensure that no author is prohibited from submitting to or publishing in the journal due to a funder's open access requirements.

Green Open Access. The University of Chicago Press supports green OA across its entire portfolio of journals. Authors have the ability, at no cost, to self-archive their own work and make it freely available through non-commercial institutional or disciplinary repositories. Authors may deposit either the published PDF of their article or the Author's Accepted Manuscript (AAM)—the version of the manuscript that is accepted for publication in the journal, after editorial (peer) review and prior to copyediting—with a 12-month post-publication embargo on public availability. You must apply for any available waivers from your funding body or institution if they require a post-publication embargo of less than 12 months. If a waiver is not granted, you may deposit your manuscript according to the terms of the mandate, but in that case, only the AAM may be deposited.

If your funder or institution requires that a Creative Commons license be applied, you may only deposit the AAM. The AAM should be made available under a CC BY-NC license, which allows for its non-commercial reuse. If your funder or institution states that an alternate license, such as a CC BY-ND or CC BY license, is required, you should apply (if possible) for a waiver and request to use the CC BY-NC instead. If you are denied permission to use a CC BY-NC license, you may post the AAM in a green OA repository with a CC BY-ND or CC BY license as required by your funder or institution.

Please note that most funder mandates can be accommodated with green OA, and it is the option to choose if your funder allows you to meet its requirement via the green OA route.

Gold open access. The gold OA option is provided primarily for authors with research funding from an organization that mandates gold OA as a condition of publication and does not permit green OA as a route to compliance. The fee is $2,500. This request should be made at the time of submission, but not later than the time of acceptance. It is expected that the funder and the grant will be noted in the acknowledgments of the manuscript in the conventional manner. Articles published as gold OA are made available under a CC BY-NC license. If a CC BY or other license is required by your funding body, please notify the editorial office at the time you submit your manuscript. Articles published under a CC BY license are subject to an additional fee.

EDITORIAL POLICY

The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Regular articles published in the journal, including special issues, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA).

DATA AVAILABILITY POLICY

NTJ has implemented a policy to publish empirical papers only if the data and analysis are sufficiently documented to allow for replication. With few exceptions, as noted below, authors of papers accepted for publication will be required to post the following on the NTJ website hosted by DATAVERSE:

  1. Code and programs that can be used for replication, including any computer programs used to collect experimental data
  2. Dataset(s) used to run the final models, and
  3. "Readme" files detailing how data and programs are combined to generate the final analysis. Such files should include a description of how intermediate data files were used to create the final dataset.

Authors should indicate upon submission if their papers use proprietary data, and if so they can request an exemption to this policy. In these cases, the authors are asked to provide information on how the proprietary data might be obtained by others and to include a copy of the programs used to create the final results.

This policy will take effect on July 1, 2022 and will apply to all papers submitted on or after that date. We strongly recommend that even if your paper was submitted prior to this date, you upload your data to the NTJ Dataverse site

Post-publication Corrections
A substantive error in a published article is corrected, at the direction of the editors and the publisher, as a published correction that becomes part of the permanent scholarly record. Substantive errors are always noted in the journal.  Minor errors, such as typographical or other mistakes that do not impede comprehension, are not formally corrected.

Publication Ethics
NTJ operates under ethical guidelines outlined in the University of Chicago Press’s Statement of Publication Ethics and the principles of COPE. For further details, please refer to the NTJ’s Ethics page.