I. General Inquiries

Q. What type of subject matter does Tax Notes consider for publication?
A.Tax Notes will generally review any tax-related articles written from a legal, accounting, economic, or policy perspective. We generally do not publish articles in which tax is not the primary theme.

Q. Where do I submit an article?
A. Please send all submissions to taxnotes@tax.org. There is no need to direct them to a specific editor.

Q. What is Tax Notes' general citation style?
A. Please see Submission Guidelines.

Q. Can I use footnotes, endnotes, or reference lists?
A.Tax Notes uses footnotes for all citations and references. A submitted article containing endnotes or a reference list will be returned to the author for proper formatting before it is reviewed for publication. For the correct footnote citation style, please see Submission Guidelines.

Q. Tax Analysts' submission guidelines require a Microsoft Word file, but I don't have access to Microsoft Word (I use WordPerfect, my document is a PDF, etc.). Will that affect the review of my article?
A. If it is impossible for you to submit in Microsoft Word, please explain why in a cover letter or e-mail, and we may make an exception.

Q. Will Tax Notes consider a revised version of a previously published article?
A. While Tax Notes' reprint policy prohibits publication of articles that have appeared elsewhere in substantially the same form, we may consider revised articles. Tax Notes editors will decide whether the article has been sufficiently revised.

II. Review Process

Q. May I submit an abstract or early draft for preliminary review?
A. No. Tax Notes will review an article only after the author has affirmatively declared that it is a final draft. If you want to discuss an idea or a draft, you may contact our commentary editor, Jasper Smith.

Q. How long is your review process?
A. We may take up to two weeks from the date of submission to review an article and make the initial decision on publication. If an updated draft is submitted during that time, the time for review will restart from the date of that updated submission.

Q. Will I receive feedback on my article after the initial review process is complete?
A. We generally don't provide substantive feedback for accepted or rejected articles. However, occasionally we may suggest that an author revise an article and resubmit it.

III. Publication Process

Q. What if I need to update my article while its publication is pending?
A. Events sometimes occur that necessitate changes (e.g., new case law or rulings). Authors should notify Tax Notes as soon as they learn of any new developments, and they may be allowed to amend the article. In those instances, we reserve the right to change an article's publication date if necessary.

Q. How long does it generally take to get an article published?
A. All scheduling decisions are based on factors such as our scheduling needs, the length of the article, and the timeliness of the subject matter, so the time varies.

Q. What kinds of changes can I expect to my article?
A. Our editors make changes consistent with our internal style guidelines, formatting constraints, and readability issues, and check for errors of fact and law.

A. Do you provide a redline or blackline with the page proofs or galleys?
A. No.

Q. Will I need to sign a copyright agreement, and if so, may I retain copyright?
A. Yes, all authors must sign a copyright agreement before publication, and they may choose to retain copyright. Any delay in the completion of the copyright agreement will delay or prevent publication of the article.

Q. May I post my article on SSRN.com or another free website (such as that of my own organization) while its publication in Tax Notes is pending?
A. Tax Notes' reprint policy prohibits publication of articles anywhere else before submission or pending publication in Tax Notes. See final question under General Inquiries.

Q. Will my article be published in multiple Tax Analysts publications?
A. Tax Notes' review process is independent from that of Tax Analysts' other publications, and the decision to publish any article is within the sole discretion of each publication's editors. However, once an article is accepted by one publication, all other Tax Analysts publications reserve the right to publish it as well.

Q. Can I submit my article to more than one Tax Analysts publication for review?
A. Authors are encouraged to submit an article to only one publication, but they may include a request with their submission that the article be reviewed by multiple publications.

IV. Post-Publication

Q. May I post my article on SSRN.com or another free website after it is published in Tax Notes?
A. If Tax Notes has the copyright on an article, authors must submit a formal, written request to our permissions and agreements editor, John Bell. Authors' requests to post their articles on SSRN.com after publication are routinely granted.

If the author retains the copyright, he or she may republish or post the article elsewhere, but a courtesy e-mail notifying us before republication or posting is appreciated.

Q. Will you give others permission to publish or use my article if I don't retain copyright?
A. While Tax Notes has the legal right to grant permission for the use of an article to which it has copyright, it is our policy to contact all authors before making those grants.