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Journal of the American Taxation Association
H-index 5

Journal of the American Taxation Association

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 455 6 8 5

Additional Metrics

Number of Best Scientists*: 6
Documents by Best Scientists*: 8
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 33
SCIMAGO SJR: 1.382
Impact Factor: 2

Overview

Top Research Topics at Journal of The American Taxation Association?

The objective of the journal is to combine knowledge in the areas of Accounting, Monetary economics, Public economics, Tax reform and Indirect tax. Journal of The American Taxation Association facilitates discussions on Accounting that incorporate concepts from other fields like Empirical evidence and Public relations. The journal focuses on Monetary economics but sometimes tackles the closely related topic of Dividend which is concerned with Financial system.

Public economics research in the journal involves the investigation of Taxpayer studies, all of which are linked to disciplines such as Actuarial science and Compliance (psychology). Concepts in Double taxation, as well as related topics in International taxation, are covered in the Tax reform research presented in the journal. The journal explores topics in Indirect tax which can be helpful for research in disciplines like Value-added tax, Tax rate, Deferred tax, Tax credit and State income tax.

The close relationship between Finance and Incentive is one of the points of interest dissected in Value-added tax research. While work presented in it provided substantial information on Deferred tax, it also covered topics in Valuation (finance), Earnings management and Tax basis. Journal of The American Taxation Association deals with State income tax in conjunction with Labour economics and similar fields in Taxable income.

  • Accounting (24.57%)
  • Monetary economics (21.43%)
  • Public economics (18.57%)

What are the most cited papers published in the journal?

  • The Influence of Tax and Nontax Costs on Book‐Tax Reporting Differences: Public and Private Firms (285 citations)
  • Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets (141 citations)
  • Religiosity and Tax Avoidance (102 citations)

Research areas of the most cited articles at Journal of The American Taxation Association:

The published papers primarily focus on research topics in Tax avoidance, Accounting, Monetary economics, State income tax and Actuarial science. While Accounting is the focus of the journal papers, it also provides insights into the studies of Double taxation and Indirect tax. The journal publications address concerns in State income tax which are intertwined with other disciplines, such as Value-added tax and Direct tax.

What topics the last edition of the journal is best known for?

  • Law
  • Finance
  • Microeconomics

The previous edition focused in particular on these issues:

The journal generally zeroes in on subjects such as Monetary economics, Accounting, Tax avoidance, Public economics and Tax policy. Topics in Monetary economics explored in Journal of The American Taxation Association were investigated in conjunction with research in Taxpayer, Equity value, Multinational corporation and Capital asset. In it, Statute of limitations, Compliance (psychology) and Human settlement are investigated in conjunction with one another to address concerns in Accounting research.

Tax avoidance research is concerned with Corporate tax in particular. While Public economics is the focus of Journal of The American Taxation Association, it also provided insights into the studies of Natural experiment, Empirical research, Marginal cost and Earnings management. It explores issues in Tax policy which can be linked to other research areas like Economic impact analysis, State (polity), Macroeconomics, International economics and Revenue.

The most cited articles from the last journal are:

  • Is Corporate Social Responsibility Related to Corporate Tax Avoidance? Evidence from a Natural Experiment (3 citations)
  • Proprietary Costs and the Reporting of Segment-Level Tax Expense (2 citations)
  • The Impact of Tax Incentive Structure On Taxpayers’ Retirement Savings Decisions (1 citations)

Papers citation over time

A key indicator for each journal is its effectiveness in reaching other researchers with the papers published at that venue.

The chart below presents the interquartile range (first quartile 25%, median 50% and third quartile 75%) of the number of citations of articles over time.

The top authors publishing in Journal of The American Taxation Association (based on the number of publications) are:

  • Thomas C. Omer (13 papers) absent at the last edition,
  • Lillian F. Mills (11 papers) absent at the last edition,
  • Richard C. Sansing (11 papers) absent at the last edition,
  • Dan S. Dhaliwal (8 papers) published 1 paper at the last edition,
  • Donna D. Bobek (7 papers) absent at the last edition.

The overall trend for top authors publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top authors.

Only papers with recognized affiliations are considered

The top affiliations publishing in Journal of The American Taxation Association (based on the number of publications) are:

  • University of Arizona (17 papers) absent at the last edition,
  • University of Texas at Austin (11 papers) absent at the last edition,
  • University of Connecticut (10 papers) published 1 paper at the last edition the same number as at the previous edition,
  • Dartmouth College (9 papers) absent at the last edition,
  • University of South Carolina (9 papers) absent at the last edition.

The overall trend for top affiliations publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top affiliations.

Publication chance based on affiliation

The publication chance index shows the ratio of articles published by the best research institutions in the journal edition to all articles published within that journal. The best research institutions were selected based on the largest number of articles published during all editions of the journal.

The chart below presents the percentage ratio of articles from top institutions (based on their ranking of total papers).Top affiliations were grouped by their rank into the following tiers: top 1-10, top 11-20, top 21-50, and top 51+. Only articles with a recognized affiliation are considered.

During the most recent 2021 edition, 38.10% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 15.38% were posted by at least one author from the top 10 institutions publishing in the journal. Another 23.08% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 46.15% of all publications and 15.38% were from other institutions.

Returning Authors Index

A very common phenomenon observed among researchers publishing scientific articles is the intentional selection of journals they have already attended in the past. In particular, it is worth analyzing the case when the authors participate in the same journal from year to year.

The Returning Authors Index presented below illustrates the ratio of authors who participated in both a given as well as the previous edition of the journal in relation to all participants in a given year.

Returning Institution Index

The graph below shows the Returning Institution Index, illustrating the ratio of institutions that participated in both a given and the previous edition of the conference in relation to all affiliations present in a given year.

The experience to innovation index

Our experience to innovation index was created to show a cross-section of the experience level of authors publishing in a journal. The index includes the authors publishing at the last edition of a journal, grouped by total number of publications throughout their academic career (P) and the total number of citations of these publications ever received (C).

The group intervals were selected empirically to best show the diversity of the authors' experiences, their labels were selected as a convenience, not as judgment. The authors were divided into the following groups:

  • Novice - P < 5 or C < 25 (the number of publications less than 5 or the number of citations less than 25),
  • Competent - P < 10 or C < 100 (the number of publications less than 10 or the number of citations less than 100),
  • Experienced - P < 25 or C < 625 (the number of publications less than 25 or the number of citations less than 625),
  • Master - P < 50 or C < 2500 (the number of publications less than 50 or the number of citations less than 2500),
  • Star - P ≥ 50 and C ≥ 2500 (both the number of publications greater than 50 and the number of citations greater than 2500).

The chart below illustrates experience levels of first authors in cases of publications with multiple authors.

Best Accounting Schools for Research Opportunities

Despite the Journal of The American Taxation Association serving as a versatile platform for researchers to publish their work on various topics in accounting, monetary economics, and tax policy, it's also crucial for aspiring researchers to consider the academic institutions they belong to or seek to join. Graduate and postgraduate programs that encourage and provide ample research opportunities for students can significantly contribute to the quality and relevance of submissions to such esteemed journals. Some of the best accounting programs in Mississippi, for instance, are renowned for their research-focused curriculum, pushing the boundaries of understanding in accounting and taxation principles. As a result, these programs groom their students to contribute to industry-leading journals, with their groundbreaking research often gaining recognition among the scholarly community. Future researchers should consider such programs that integrate thorough theoretical knowledge with practical, research-driven teaching methodologies. This blend not only enhances learning but also fosters a research-centric mindset among students that prepares them for contributing valuable insights and original research to esteemed publications like the Journal of The American Taxation Association.

Top Publications

  • Corporate tax avoidance and debt costs

    Terrence Shevlin;Oktay Urcan;Florin Vasvari

    (2020)
    64 Citations
  • The Incidence, Valuation and Management of Tax-related Reputational Costs: Evidence from a Period of Protest

    Dan S. Dhaliwal;Theodore H Goodman;P.J. Hoffman;Casey M Schwab

    (2021)
    16 Citations
  • The Effect of Tax Avoidance on Capital Structure Choices

    (2022)
    14 Citations
  • Knowledge Sharing in Auditor-Provided Tax Services: Experiences of Audit and Tax Personnel

    (2022)
    12 Citations
  • Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes

    Mark Ma;Wayne B. Thomas

    (2020)
    8 Citations

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Best Scientists Contributing to This Journal