NATIONAL TAX JOURNAL

Scope & Guideline

Connecting theory and practice in the world of taxation.

Introduction

Delve into the academic richness of NATIONAL TAX JOURNAL with our guidelines, detailing its aims and scope. Our resource identifies emerging and trending topics paving the way for new academic progress. We also provide insights into declining or waning topics, helping you stay informed about changing research landscapes. Evaluate highly cited topics and recent publications within these guidelines to align your work with influential scholarly trends.
LanguageEnglish
ISSN0028-0283
PublisherUNIV CHICAGO PRESS
Support Open AccessNo
CountryUnited States
TypeJournal
Converge1985, 1989, from 1995 to 2024
AbbreviationNATL TAX J / Natl. Tax J.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address1427 E 60TH ST, CHICAGO, IL 60637-2954

Aims and Scopes

The National Tax Journal is dedicated to advancing the understanding of tax policy and its implications on various sectors of society. The journal focuses on empirical research, theoretical analysis, and policy evaluation related to taxation and public finance.
  1. Tax Policy Analysis:
    The journal regularly publishes studies that evaluate existing tax policies, their effectiveness, and their impacts on different demographic groups and economic segments.
  2. Public Finance and Economics:
    Research often explores broader public finance issues, including the relationship between taxation, government spending, and economic outcomes.
  3. Socioeconomic Impacts of Taxation:
    Papers frequently analyze how taxation influences social equity, poverty alleviation, and access to essential services, particularly for marginalized groups.
  4. Behavioral Responses to Taxation:
    The journal features work on how individuals and businesses respond to tax incentives and changes, shedding light on compliance, avoidance, and evasion.
  5. International Taxation:
    Research in this area examines cross-border tax issues, including the effects of global tax reforms and international competition among tax jurisdictions.
The National Tax Journal is evolving to address contemporary challenges and emerging themes in taxation. The following are key areas that have gained traction in recent publications.
  1. Impact of COVID-19 on Taxation and Public Finance:
    Recent publications have increasingly focused on the effects of the COVID-19 pandemic on tax policy, compliance, and public finance, highlighting the need for adaptive fiscal responses.
  2. Student Debt and Taxation:
    There is a growing interest in the intersection of student debt and tax policy, particularly concerning forgiveness programs and their socioeconomic implications.
  3. Equity and Taxation:
    Research examining the relationship between taxation and social equity, particularly concerning racial and gender disparities, is on the rise, reflecting a broader societal emphasis on equity.
  4. Digital Economy Taxation:
    With the rapid growth of the digital economy, there is an emerging focus on taxation strategies and challenges associated with digital goods and services.
  5. Behavioral Economics in Taxation:
    The application of behavioral economics to understand tax compliance and taxpayer behavior is gaining popularity, providing insights into how psychological factors influence tax policy effectiveness.

Declining or Waning

While some research areas remain robust, others appear to be losing prominence in the National Tax Journal. This section highlights topics that have shown a decline in focus over the recent years.
  1. Historical Tax Studies:
    There seems to be a diminishing emphasis on historical analyses of taxation systems and their evolution, as contemporary issues take precedence.
  2. Microeconomic Studies of Tax Compliance:
    Research focusing on micro-level compliance behaviors may be waning, with a shift towards macroeconomic implications and broader policy evaluations.
  3. Tax Incentives for Specific Industries:
    The exploration of tax incentives targeted at specific sectors appears to have decreased, possibly due to a broader focus on general tax reform and equity.
  4. Analysis of State-Specific Tax Policies:
    The journal has seen fewer studies dedicated to state-specific tax policies, as the research trend leans more towards national and international tax issues.
  5. Taxation of Traditional Goods and Services:
    There is a noticeable decline in research specifically addressing the taxation of traditional goods and services in favor of digital economy taxation.

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