World Tax Journal

Publishing comprehensive scientific research in international, comparative and regional taxation.

Contents and Benefits

Why subscribe?

The World Tax Journal (WTJ) is the foremost fully peer-reviewed scientific journal focusing exclusively on international taxation. It provides unique insights into the key challenges, issues and developments that are setting the tone in this dynamic field. Cutting-edge and thought-provoking, the WTJ is a truly multidisciplinary platform for premium and groundbreaking academic research.

  • 20 comprehensive articles per annum on global and regional developments from a legal and economic perspective
  • First-class contributions from leading tax researchers, policymakers and professionals
  • Supported by a multidisciplinary board of editors of international renown
  • Online access to all issues published since 2009
  • ISSN: 2352-9237
  • Print ISSN: 1878-4917

Latest articles

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Editors and Publisher

Prof. Dr Pasquale Pistone, Academic Chairman, IBFD, the Netherlands

Deputy Editor-in-Chief
Prof. Dr João Félix Pinto Nogueira, Deputy Academic Chairman, IBFD, the Netherlands 

Managing Editor
Dr Ivan Lazarov, Associate, IBFD, the Netherlands

Editorial Coordinator
Cristian San Felipe Maestre, Project Coordinator, IBFD, the Netherlands

Sophie Witteveen, IBFD, the Netherlands 

Editorial Board

Prof. Lorraine Eden, Professor Emeritus, Texas A&M University, United States

Prof. Dr Juliane Kokott, Professor, Advocate General at the Court of Justice of the European Union, Germany/Luxembourg

Prof. Jinyan Li, Professor, Osgoode Hall Law School, York University, Canada

Prof. Mauricio Plazas Vega, Professor, Del Rosario University, Colombia

Prof. Jennifer Roeleveld, Professor Emeritus, University of Cape Town, South Africa

Prof. Dr Christoph Spengel, Professor, University of Mannheim, Germany

Prof. Miranda Stewart, Professor, University of Melbourne, Australia

Prof. Dr Attiya Waris, Professor, University of Nairobi, Kenya

Prof. Dr Martin Zagler, Professor, UPO University of Eastern Piedmont, Italy; WU Vienna University of Economics and Business, Austria

Indexes and Rankings

The publishers and editors continuously strive for excellence in publication, evidenced by the inclusion of the World Tax Journal in the following indexes and rankings: 

  • Scopus abstract and citation database (Elsevier)
  • Norwegian Register for Scientific Journals, Series and Publishers (NSD)
  • ANVUR Rating of Scientific Journals (Italy)
  • American Economic Association’s electronic bibliography (EconLit)
  • Bibliometric Research Indicator (BFI, Denmark)
  • Publication Forum (JUFO, Finland)
  • Excellence in Research for Australia (ERA) Journal List
  • Australian Business Deans Council List (ABDC)
  • CABS Academic Journal Guide (United Kingdom)
  • VHB-JOURQUAL 3 (Germany)
  • Dialnet (Spain)

Submission Guidelines and Review Process

  • Original submissions should be sent to the Managing Editor.
  • Submitted articles should be original unpublished works that demonstrate depth of research. The manuscript is evaluated based on impact/innovation, scientific analysis and methodology. Submissions concerning a single jurisdiction are not accepted, unless the submission demonstrates equal or similar application to other jurisdictions or is of clear relevance to an international audience.
  • Manuscripts should preferably be no longer than 28,000 words and in English. The submitted manuscript should be anonymized and include an abstract of approximately 150 words and a table of contents. If possible, keywords and JEL codes should be provided. Citations should follow the house style and the Style and Spelling Guidelines.
  • All submissions will be run through plagiarism check software in accordance with the Plagiarism Policy.  
  • Manuscripts passing editorial view, including any further internal review, are subjected to double-blind peer review by at least two external peer reviewers. 


Ethics and disclosures

The WTJ subscribes to the publishing industry best practices and guidance provided by the Committee on Publication Ethics (COPE), as detailed in the IBFD Publication Ethics and Malpractice Statement, as well as supports efforts to eliminate plagiarism.

Information on copyright transfer, self-archiving and the use and reproduction of the final work may be found under Authors & Contributors.


IBFD Journal Articles by World Tax Journal are also available on a single-article basis. Gain immediate access to a wealth of tax information, but pay only for the journal article(s) you need. 


Journal Article Alert (optional free service)

Journal Article Alert is a free email service that informs you about newly published IBFD journal articles. You can either subscribe to alerts for all IBFD journals, or just for the journal(s) you are interested in.

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