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Federal Tax Research Guide: Articles & Research

A guide to Brooklyn Law School's federal tax resources. Call numbers are specific to Brooklyn Law School Library.

Current Index to Legal Periodicals Alerts About New Articles

HeinOnline: Current Index to Legal Periodicals (CILP)

CILP indexes over 500 legal publications by subject headings.  CILP classifies legal articles by subjects: Tax Policy; Taxation - Federal; and Taxation - State and Local

BLS students and faculty: To receive CILP email alerts about recently published articles on specific topics, click: Create New SmartCILP UserTo access CILP from off-campus locations: implement the BLS proxy server instructions for 1 web browser.  

Aggregators of Tax Articles & Research

Aggregators of Material from Multiple Sources:

AICPA, Tax Policy & Advocacy

Tip: Includes Tax Policy & Advocacy Comment Letters.

NBER Working Paper Series includes topicsNational Fiscal Issues and Taxation.

Tip: Researchers also can try searching by keywords such as: tax policy within topic: Taxation.  
To access NBER working papers from off-campus locations: implement the BLS proxy server instructions for 1 web browser.
 

tax.network (free registration required)

Created to be a global "collaborative community," this site provides "original tax articles, additional tax research, and significant data compiled from multiple sources."  Professor Bradley T. Borden (Brooklyn Law School) is one of the main authors.

Tax Analysts, Tax History Project 

Free material about "the history of U.S. public finance," including tax returns of U.S. presidents, an article archive and cartoons/posters.

Urban Institute & Brookings Institution, Tax Policy Center includes tab: Research & Commentary

Tip: Researchers can filter Research & Commentary by topic(s), e.g., Fundamental Reform Proposals and Current Legislative Proposals.

Access BLS Library's SARA catalog > click tab: OneSearch (BLS Library's discovery platform to find material in many BLS subscription databases)

Tips: OneSearch indexes articles in BLS subcription databases, including Business Source Premier and ProQuest.  To use OneSearch from off-campus locations: implement the BLS proxy server instructions for 1 web browser.

Aggregators of Legal Articles:

Digital Commons Network: Tax Law Commons

Tips: Use search box (top right) to search this Commons.  Alternative: Beneath All Articles in Tax Law, click: Faceted Search.  This provides the option to search by Discipline: Taxation - Federal or by Keyword(s), such as: Tax policy and Tax reform.

SSRN

Tip: SSRN includes legal working papers, as well as pre-prints of legal articles and book chapters.  SSRN's scope is worldwide.

Bloomberg Law > Tax Research: Box: News & Journals > All Journals links to:

 

Westlaw: > Secondary Sources > Filter by Topic; Tax and Publication Type: Law Reviews & Journals > click: Apply 

Lexis: > Tax Law > All Tax Law Reviews and Journals

Historical Tax Law Articles

BLS students: feel free to contact askthelibrary@brooklaw.edu to discuss why these sources might be helpful to find historical tax law articles:

Online:

Index to Legal Periodicals and Books Retrospective, (1908-1981)

HeinOnline > Law Journal Library: Advanced Search (PDF) + the more narrowly focused HeinOnline > Law Journal Library > Journal Subject: Taxation (PDF)

Print:

Index: Federal Tax Articles: Income, Estate, Gift, Excise Taxes  (time period covered by BLS Library's holdings: 1954-1995)  Call no. KF6335.A6 C58 (Main)

Index to Federal Tax Articles  Call no. KF6271 .G58  (Main)

Selected Tax Periodicals

Below are links to selected tax periodicals.  To access Gale, HeinOnline, ProQuest and VitalLaw versions of the periodicals below from off-campus locations: implement the BLS proxy server instructions for 1 web browser. 

Columbia Journal of Tax Law

2010-2023 available in HeinOnline (PDF).  To find current articles, also try: this Westlaw link

Florida Tax Review

Available in HeinOnline (PDF), Westlaw and Lexis.

Houston Business and Tax Law Journal

Available in HeinOnline (PDF), Westlaw and Lexis.

Journal of Taxation

Available in ProQuest (PDF).  Current year's articles (+ archive from1985-) are available here in Westlaw.  Current year's articles (+ archive from 1991-) are available in Checkpoint Edge.

National Tax Journal (Westlaw, w/ a 2 yr. embargo)

The publisher's description notes that this journal publishes "peer reviewed articles that include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications."

Available in Westlaw w/ a 2 yr. embargo on current articles. 

National Tax Journal (Univ. of Chicago Press Journals, current issues)

Recently published issues (in PDF) + "ahead of print" articles (when available) are accessible here.   In SARA catalog record, click: ACCESS ONLINE VERSION - U CHICAGO PRESS.

Pittsburgh Tax Review

Available in HeinOnline (PDF), Westlaw and Lexis.

TAXES - The Tax Magazine

Available in VitalLaw (current year's articles + archives from 1986-2005 and 2006-), also available in HeinOnline (PDF, 2-year embargo on current articles),

Tax Law Review by New York University School of Law

Available in HeinOnline (PDF), Westlaw and Lexis.

Tax Lawyer by American Bar Association's Section of Taxation

Available in HeinOnline (PDF) and Westlaw (selected coverage).  See also the Section of Taxation's site, which includes this Section's Government Submissions and policy materials.

Tax Notes

Tax Notes provides: Daily News; Weekly Commentary; Analysis Articles; and Tax Notes Research.

BLS Library obtains weekly editions of Tax Notes Federal and Tax Notes State in print.  Call Number: P T171 (Law Rev.)  BLS faculty who wish to be added to a routing list for the print issues should contact Acquisitions Librarian/E-Resources Manager Jeff Gabel (jeff.gabel@brooklaw.edu).

BLS students, faculty and administrators need to create individual accounts to access digital versions of Tax Notes Today Federal/State/International/Global news and analysis.  The digital Tax Notes subscription also includes Exempt Organizations Expert, Tax Practice Expert, BEPS Expert, FATCA Expert, and Procedurally Taxing ("[c]overing developments in tax procedure and administration, with a focus on articles of interest to practitioners and academics").   

1) Access https://www.taxnotes.com > click SIGN IN (top left)
2) In username field, enter your Brooklyn Law School e-mail address > click: Next

3) Beneath "New Brooklyn Law School User?" click: Register Here

4) On the profile page, enter your name and Brooklyn Law School e-mail address.  C
hoose a password and enter it.
5) After completing the profile, click: SAVE CHANGES
.
6) Go to the Tax Notes website, where you now can sign in with your your Brooklyn Law School e-mail address and the password you chose.  Under Subscriptions > News, there are links to federal, state and international news and analysis from Tax Notes.

Virginia Tax Review

Available in HeinOnline (PDF), Westlaw and Lexis.