Editorial Policy

The Asia-Pacific Journal of Taxation (APJT) publishes research papers, commentary notes, book reviews and article abstracts that address significant issues in the field of taxation of relevance to Hong Kong, China and the Asia-Pacific region.

Research papers should be analytical, which either be empirically or theoretically based. Studies of comparative practices or international research reports in the field of taxation are encouraged.

Editorial Procedures

Authors should submit their manuscripts to the Joint Editors of APJT.

Work submitted for consideration must be original and unpublished, and not under consideration for publication elsewhere.

Manuscripts submitted to APJT will be reviewed by the Joint Editors for general suitability for publication. Those considered appropriate will be sent to two reviewers for evaluation using a double blind review procedure. Based on the recommendations of the reviewers, the Joint Editors will then decide whether the particular article should be accepted as it is (and the publication schedule), revised or rejected. The process so described is a general one. The Joint Editors, however, may, in some circumstances, vary this process at their discretion.

Non-exclusive License of the Article

By submitting your article to APJT, you hereby agree to give to the Hong Kong Polytechnic University and the Taxation Institute of Hong Kong (the “Publishers”) the right to be the first publisher of the your article in any part of the world, in any language, in print and electronic forms, to take effect if and when the said article is accepted for publication.

After first publication in print and electronic forms, the Publishers will have an ongoing but non-exclusive license to publish and republish the said article in any part of the world, in any language, in print and electronic forms in APJT, and anthologies derived from APJT.

Guidelines for Manuscripts

All manuscripts are to be typewritten double spaced on one side (international-size A4 preferred; North American 8” x 11” letter size also acceptable). Margins should be about 25 mm or 1 inch to facilitate editing and duplication.

Cover page — The cover page should include the title of the manuscript, the name, title, affiliation, address, phone and fax number of each author, and any acknowledgement of financial, technical and other assistance.

Abstract page — The abstract page should have the title of the manuscript and a 100–150 words abstract but should not identify the author(s).

Text — Begin the text on a new page with the title but without the name of the author(s). Headings should be bold-faced, entirely in upper case while subheadings within the main headings should be bold-faced, in upper and lower cases. Footnotes, if unavoidable, should be kept to a minimum. They should be numbered consecutively throughout the manuscript, typed with double-spacing and collected on a separate page with the heading “Endnotes”. The endnotes should follow the last page of the text. Reference citations within the text should consist of the cited author’s last name and the year of publication, enclosed in parentheses, for example: (Alm 1991), or (Brent, Morse and Stice 1990). If the author’s name appears in the sentence, only the year of publication should be in parentheses, for example: as discussed by Brent, Morse and Stice (1990). References to multiple works should occur within one set of parentheses, separated by semi-colons, for example: (Alm 1991; Brent, Morse and Stice 1990; and Lewellen and Mauer 1988).

References — References should be listed on a separate, double spaced page. This listing should only contain those references cited in the text of the manuscript. References are listed in alphabetical order by the first author’s last name.

Samples of entries are as follows:

Alm, James (1991), “A Perspective on the Experimental Analysis of Taxpayer Reporting”, The Accounting Review, July, pp. 577–593.

Brent, Averil, Morse, Dale and Stice, E.K. (1990), “Short Interest: Explanations and Tests”, Journal of Financial and Quantitative Analysis, June, pp. 273–289.

Halkyard, Andrew and Vanderwolk, J.P. (1993), Hong Kong

Tax Law—Cases and Materials, Butterworths Asia.

Lewellen, W.G. and Mauer, D.C. (1988), “Tax Options and Corporate Capital Structures”, Journal of Financial and Quantitative Analysis, December, pp. 387–400.

Upon acceptance of a paper for publication, the author(s) will be requested to submit a carefully-edited version of the manuscript. The author(s) will be required to sign a publication agreement with APJT. Author(s) of accepted manuscripts will be provided with proof copies of their articles for proofreading. Neither the Joint Editors nor APJT will accept responsibility for errors, omissions, loss or damage to manuscripts..

Joint Editors
Asia-Pacific Journal of Taxation
The Taxation Institute of Hong Kong
21/F, Kam Sang Building
255-257 Des Voeux Road Central
Hong Kong

Tel. (852) 2810 0438 Fax: (852) 2523 1263