The ATA Journal of Legal Tax Research

期刊简介：Publishes creative and innovative studies employing legal research methodologies that logically and clearly identify, describe and illuminate important current tax issues including the history, development and congressional intent of specific provisions, propose improvements in tax systems and unique solutions to problems, and critically analyze proposed or recent tax rule changes from both technical and policy perspectives.

【译文】采用法律研究方法发表创造性和创新性研究，逻辑清晰地识别、描述和阐明当前重要的税收问题，包括具体条款的历史、发展和国会意图，提出税收制度的改进和问题的独特解决方案，并从技术和政策角度批判性地分析拟议或最近的税收规则变化。