Page Submission Guidelines

Our Page Submission Guidelines:

  • Papers are submitted on the understanding that:
    (a) they will be subject to peer review;
    (b) they are not submitted to another journal.
  • Submission of a paper will be held to imply that it is original work and that a significant part of it has not already been published.
  • The electronic files should be either WinWord DOC-files, RTF Files or PDF files.
  • All files should have a cover page with the authors name and contact details. If there is more than one author, the author to be contacted should be clearly marked. The cover page should also contain an abstract (up to 100 words), JEL classification and keywords.
  • The usual submission should not exceed 20 typewritten pages of a point size of 12 and a line spacing of 1.5. Short papers are more likely to receive favorable consideration.
  • At the end of the manuscript a list of references is to be included. References are to be provided in alphabetical order of the author’s name. Publications by the same author should be listed in chronological order. References should be given in the following standard form:
  1. Books: Sandford, C., M. Godwin, and P. Hardwick (1989). Administrative and Compliance Costs of Taxation. Bath: Fiscal Publications.
  2. Journal Articles: Alm, J., G.H. McClelland, and W.D. Schulze (1999). Changing the Social Norm of Tax Compliance by Voting, KYKLOS. 48: 141-171.
  3. Articles in Books: Beron, K. J., H. Tauchen, and A.D. Witte (1992). The Effect of Audits and Socioeconomic Variables on Compliance. J. Slemrod (ed.), Why People Pay Taxes. Ann Arbor, MI: University of Michigan Press: 67-89.
  4. Online Sources: Sheikdele, C. (2001). Report of a Study on Measuring the Compliance Costs of Taxation: Excise Duties 1995-96, Dar es Salaam, Institute of Finance Management. Available on the web:, accessed March 7, 2007.
  5. Working Papers: Martinez-Vazquez, J. and B. Torgler (2005). The Evolution of Tax Morale in Modern Spain, International Studies Program Working Paper 0521, Andrew Young School of Policy Studies, Georgia State University, Atlanta, GA.
  6. Citations in the text are to be provided by giving the author’s name followed by the year and the page number in brackets: Robinson (2006) or Binmore (2007, p. 20).
  • One copy of the printed journal will be provided to authors of accepted papers.