NATIONAL TAX JOURNAL
STATEMENT OF THE NATIONAL TAX JOURNAL EDITORIAL POLICY
The National Tax Journal is published quarterly by the National Tax Association as one method of fulfilling certain of the purposes of the organization, namely to encourage research in government finance by all interested persons and the dissemination of the resultant knowledge.As a continuing editorial policy, the journal published contributions to knowledge in its area of concerns chosen by the editors from those submissions that have been positively evaluated by professional peers prior to publication, except when symposia proceedings are reported. Such contributions may be an addition to present knowledge whether institutional, empirical or analytical; a new methodology or administrative development; an evaluation of the pros and cons of a currently relevant policy problem; or a speculative and reflective treatment of an unsettled issue in government finance. All articles, whether administrative, economic, legal or policy in character, are refereed by practitioners or scholars in their particular fields prior to publication. As a matter of editorial policy, material previously published or scheduled for publication elsewhere will not be considered by the NTJ.
Within this policy framework, the journal seeks to present a broad spectrum of professional subject matter dealing with government finance and taxation to both members of the Association and others concerned with public sector finance and policy.
In preparing papers for the Journal, authors should bear in mind the diverse membership of the NTA - accountants, lawyers, business and government tax administrators and academicians - and write in a style that will communicate to them all. In particular, in every paper submitted to the NTJ, we require a self -contained summary and conclusions section fully accessible to the nonspecialist that, while brief, nevertheless is of sufficient size to communicate the substance and the significance of the paper to all readers, technical and methodological discussions, kept to a minimum, should be placed in the appendix, whenever possible. Authors who wish to do so may note in their paper that additional data and/or explanation of methods and results are available on request.
The National Tax Journal is indexed in the following: Journal of Economic Literature; Social Science Citation Index; Current Contents; Index to Legal Periodicals; Public Affairs Information Service; Business Periodical Index; Banking Literature Index; Business Index; Current Law Index; Legal Resource Index; Key to Economic Science; Trade and Industry Index; The Accountants' Index; and Current Index to Journals in Education.
Communication
Manuscripts, books for review, and communications for the editor should be sent to
Editor, National Tax Journal
Management and Strategy Department
Kellogg School of Management
Northwestern University
2001 Sheridan Road
Evanston IL 60208
Submitting a Manuscript
Hard copies of manuscripts should be submitted in quadruplicate and authors should retain their original copies. Alternatively, electronic submissions in MS Word or WordPerfect may be sent to ntj@kellogg.northwestern.edu. All submitted manuscripts should be accompanied by an abstract of 100 words or fewer and should not exceed 50 double-spaced pages (including tables, figures and appendices). The NTJ will consider only those manuscripts not currently under submission elsewhere.
Subscription
The annual subscription rate is $100.00 ($175.00 library) per year for domestic subscribers and $110.00 ($190.00 library) per year for foreign subscribers. Subscription includes the Proceedings of the Annual Conference on Taxation. Please order your subscription using this form. Single back issues of the Journal are available for $15 ($30 for libraries), subject to availability.
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