Aims & Scope
The Journal of Taxation is your trusted resource for new tax law developments, including court decisions, Treasury/IRS rulings, legislation - and other issues that may impact you and your clients.
The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs.
It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions.
Each month, the Journal of Taxation brings you in-depth and practical analysis by leading experts on new tax developments, like: -The government's ongoing crackdown against unreported foreign accounts -The consequences of new legislation that can impact tax planning -The impact of IRS actions to ensure compliance both by practitioners and by taxpayers - ranging from multinational corporate giants to mid-sized pension plans to individuals -Tax accounting rules affecting capitalization vs. expense treatment -Court decisions that provide planning opportunities or pose dangers for your clients
View Aims & ScopeAbstracting & Indexing
Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.
Subjects & Keywords
Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.
Licensing & Copyright
This journal operates under an Open Access model. Articles are freely accessible to the public immediately upon publication. The content is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0), allowing users to share and adapt the work with proper attribution.
Copyright remains with the author(s), and no permission is required for non-commercial use, provided the original source is cited.