World Tax Journal

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

Editors and Publisher

Editor-in-Chief
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
Prof. Dr Craig West, Senior Associate/Editor, IBFD, the Netherlands; Adjunct Professor, University of Cape Town, South Africa

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

Publisher
Sophie Witteveen, IBFD, the Netherlands 

Editorial Board

Lawyers

Europe

Michael Lang, Head of the Institute for Austrian and International Tax Law, WU Vienna University of Economics and Business, Austria

Kees van Raad, Chairman, International Tax Center Leiden, the Netherlands

Wolfgang Schön, Professor, Ludwig Maximilian University of Munich; Director, Max Planck Institute for Tax Law and Public Finance; Vice-President, German Research Foundation (DFG), Germany

North America

Hugh Ault, Professor, Boston College Law School; Consultant, United Nations Financing for Sustainable Development Office (FSDO/DESA), United States

Ruth Mason, Professor, University of Virginia, United States

Jacques Sasseville, Former Consultant, United Nations Financing for Sustainable Development Office (FSDO/DESA), Canada

Latin America

Alejandro Altamirano, Director Tax Department, Austral University Buenos Aires; Practising Tax Lawyer, Buenos Aires, Argentina

Heleno Torres, Professor, University of São Paulo; Practising Tax Lawyer, São Paulo, Brazil

Asia and Oceania

Porus Kaka, Senior Tax Advocate, Mumbai, India

Yoshihiro Masui, Professor, University of Tokyo, Japan

Richard Vann, Professor, University of Sydney; Practising Lawyer, Sydney, Australia

Economists

Europe

Krister Andersson, Associate Professor, Lund University; Head of the Tax Policy Department, Confederation of Swedish Enterprise, Stockholm, Sweden

Michael Devereux, Professor, Saïd Business School, Oxford, United Kingdom

Kai Konrad, Director, Max Planck Institute for Tax Law and Public Finance, Germany

Christoph Spengel, Professor, University of Mannheim, Germany

Vito Tanzi, Independent Scholar, Italy

North America

Mihir Desai, Professor, Harvard Business School, Boston, United States

Joel Slemrod, Professor, University of Michigan, Ann Arbor, United States

Asia and Oceania

Howell Zee, Professor, Xiamen University, China; Senior Fellow, Monash University, Melbourne, Australia

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 to 250 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.