Theoretical Economics Letters

Theoretical Economics Letters

ISSN Print: 2162-2078
ISSN Online: 2162-2086
www.scirp.org/journal/tel
E-mail: tel@scirp.org

Call For Papers

Special Issue on Taxation Research


A tax is a compulsory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legal entity) by a governmental organization in order to fund various public expenditures. In economic terms, taxation transfers wealth from households or businesses to the government. This has effects which can both increase and reduce economic growth and economic welfare.


In this special issue, we intend to invite front-line researchers and authors to submit original research and review articles on Taxation Research. Potential topics include, but are not limited to

  • Taxation and public finance
  • Tax & wealth management
  • Taxation and public expenditures
  • Taxation and planning
  • Tax policy
  • Tax reform
  • Tax system
  • Taxation and sustainability
  • Optimal taxation
  • Tax incentives
  • Tax competition
  • Taxes and labor supply
  • Taxation and economic growth
  • International business taxation
  • Political economy of taxation
  • Accounting and taxation
  • Tax risk management
  • Taxation in the digital economy
  • Tax issues and COVID-19 pandemic

Authors should read over the journal’s For Authors carefully before submission. Prospective authors should submit an electronic copy of their complete manuscript through the journal’s Paper Submission System.


Please kindly notice that the “Special Issue” under your manuscript title is supposed to be specified and the research field “Special Issue – Taxation Research” should be chosen during your submission.


According to the following timetable:


Submission Deadline

September 14th, 2022

Publication Date

November 2022


For publishing inquiries, please feel free to contact the Editorial Assistant at submission.entrance1@scirp.org


TEL Editorial Office

tel@scirp.org  


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