Editorial Policy and Style Information for The Journal of the American Taxation Association
本文介绍了《美国税务协会期刊》的编辑政策、投稿要求、审稿流程及违规处罚措施，为税务研究者提供投稿指南。
JATA is a research publication of the American Taxation Association, an organization that promotes the study of, and the acquisition of knowledge about, taxation. The Journal is dedicated to disseminating a wide variety of tax knowledge and to fulfill this responsibility, the Journal considers research that employs quantitative, analytical, experimental, and descriptive methods to address tax topics of interest to its readership.JATA solicits unpublished manuscripts not currently under consideration by another journal or publisher. Papers presented in connection with a formal program (regional or national) of the American Taxation Association, American Accounting Association, or similar organizations or societies may be submitted provided the manuscript does not appear in whole or in part (other than a brief abstract) in the proceedings of the event. Reference to its presentation should be made on the manuscript's title page at the time of submission. Each submission must be accompanied by a statement that the manuscript or a similar one has not been published and is not, nor will be, under consideration for publication elsewhere while being reviewed by JATA. Any violation of this exclusive submission and publication requirement is subject to one or more of the following sanctions: the manuscript will be rejected if not yet published; a subsequent issue of JATA will contain a disclaimer if the manuscript has been published; the editor of the other affected journal will be notified; and, for up to five years, the author and all coauthors of the manuscript will be barred from submitting and publishing any article or other materials in JATA, serving in any capacity with JATA, and serving as an officer or committee chairperson of the American Taxation Association. The sanctioned author(s) may appeal the editor's decision to the ATA Board of Trustees.All manuscripts received by JATA are acknowledged and sent to two reviewers for evaluation. When the two reviewers are inconclusive about publication or rejection of a manuscript, one or more additional reviewers may be employed. The review process is designed to return all submissions within three months.Authors should note guidelines for submitting manuscripts: