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Federal Tax Research

Tax Journals: Overview

Tax journals are academic publications that feature articles on a wide range of tax topics. These articles are typically written by scholars, practitioners, and experts in the field, and they provide in-depth analysis of complex tax issues, commentary on recent developments in tax law, and discussions of theoretical and policy issues in taxation.

Finding Tax Journals

Tax journals can be found in several places:

  • Legal Research Platforms: Legal research platforms like Westlaw, Lexis, and Bloomberg Law provide access to a wide range of tax journals. You can search for articles by keyword, author, or title, and you can often browse by journal title or subject.
  • Law Libraries: Many law libraries subscribe to tax journals and keep them in their collections. Some libraries also provide access to digital versions of journals through their websites.
  • Online Databases: Many universities and institutions provide access to online databases like JSTOR, HeinOnline, and ProQuest, which include a wide range of academic journals, including tax journals.
  • Journal Websites: Some tax journals have their own websites, where they may provide access to their articles. Access may be free or may require a subscription.

Using Tax Journals in Legal Research

Tax journals can be a valuable resource for tax research. Here's how you can use them effectively:

  • Identify Relevant Articles: Start by identifying articles that are relevant to your research question. You can do this by searching for articles that discuss the legal issues you're interested in, or by browsing recent issues of journals to see what topics are being discussed.
  • Read Carefully: Tax journal articles can be complex and detailed. Make sure to read them carefully and thoroughly to fully understand the author's argument and analysis.
  • Check the Footnotes: Tax journal articles often include extensive footnotes, which can provide additional information, context, and citations to relevant primary and secondary sources.
  • Stay Updated: Tax law changes frequently, and tax journals are a great way to stay updated with recent developments. Consider subscribing to tax journals or setting up alerts on legal research platforms to receive updates when new articles are published.

Remember, while tax journal articles do not have the force of law, they are an essential tool for understanding and interpreting tax law. They provide valuable insights, clarify complex issues, and help you stay updated with recent developments in tax law.

Select Tax Journal Resources