Citations and Bibliographies
On this page, you’ll find details of how to format your in-text citations and bibliography. For information about our language requirements, how to lay out your manuscript, and how to present any illustrations or appendices that you wish to include, please see our General Formatting Requirements page.
Citations
In general, JOTA uses the author/date system and formatting guidelines described in the 7th edition of the Publication Manual of the American Psychological Association for in-text citations. Here are the basic requirements.
Direct Quotes
If a direct quote contains fewer than 40 words, it should be incorporated into the text. Please use double quotation marks (“”) around the quoted text.
If the quote that you wish to use contains 40 or more words, please format it in freestanding block text, with 1.0cm left and right indentations, and without quotation marks.
In general, in-text citations for direct quotes should consist of the author name/s, publication year, and page number/s — for example, (Slemrod, 2006, p. 27). Use the abbreviation pp. when citing quotes that cover more than one page — for example, (Slemrod, 2006, pp. 27-28). When using a non-paginated source, such as online material, please include the paragraph number instead of a page number — for example, (Owens, 2014, paragraph 4).
Other Citations
When citing material without quoting it directly, provide the author name/s and publication year, e.g. (Slemrod, 2006) or “As Slemrod (2006) notes…”.
Citing Works With More Than One Author
Works By Two Authors
When citing works by two authors, include both authors’ names, together with the publication date. If you are citing a work by two authors within a sentence, use “and” between the authors’ names, e.g. “Oats and Tuck (2019) state that…”. However, when bracketing the citation, you should use an ampersand (&) between the names., e.g. (Oats & Tuck, 2019). If you need to cite more than one work published in the same year by the same authors, add lower-case letters to the years (e.g. 2019a, 2019b) etc. Please see the Bibliography section (below) for information about how to decide which letter to assign to which paper.
Works By More Than Two Authors
When citing works by more than two authors in your paper, please use the name of the first author followed by “et al.”, together with the work’s publication date for the first and all subsequent citations, as per the 7th edition of the Publication Manual of the American Psychological Association. For example, Slemrod, J., Collins, B., Hoopes, J., Reck, D., & Sebastiani, M. (2017) should be shortened to Slemrod et al. (2017).
Citing Authors With Multiple Works
When citing multiple works published in the same year by the same group of authors, append lower-case letters to the years (e.g. 2019a, 2019b) etc. The procedure for assigning letters to dates is detailed in the Bibliography section (below).
Citing Works By Authors With The Same Surname
When citing works by two different authors with the same surname, you should identify the authors by using their initial as well as their surname, as stipulated in the 7th edition of the Publication Manual of the American Psychological Association. For example, imagine that you are citing the following authors/works:
Yin, L., Wemah, S., & Abugre, A. S. (2016). Assessment of tax stamp strategies and income tax compliance among private entrepreneurs in Ghana. International Journal of Innovative Research and Development, 5(13), 78–92.
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). Los Angeles, CA: SAGE Publications, Inc.
Your in-text citations should appear as L. Yin et al. (2016) or (L. Yin et al., 2016) and R. K. Yin (2018) or (R. K. Yin, 2018).
Citing More Than One Work Within One Set of Parentheses
In general, when citing more than one work within a set of parentheses, you should list them in alphabetical order and use semicolons to separate them. For example, (Oats & Tuck, 2019; Slemrod, 1998). If you are citing multiple works by an author or group of authors within a set of parentheses, list the author’s names (or authors’ names) once, then list the works in date order and separate them with commas. For example: (Slemrod, 1998, 2010a, 2010b). If you wish to show that particular works are the most relevant to the point that you’re making, list those first in alphabetical order. Then use a semi-colon and the words “see also” (all lower case) before listing works of secondary importance. For example: (Hashimzade et al., 2014; Oats & Tuck, 2019; see also Freedman, 2011; Slemrod, 1998).
Bibliographies
Each paper submitted to the Journal of Tax Administration should include a bibliography. The sources included in this bibliography should be presented in alphabetical order according to the author/s of each work.
How to Present Author Names
As per the 7th edition of the Publication Manual of the American Psychological Association, each author’s name should be written with the surname first, followed by a comma, then the author’s initials, each of which should be followed by a colon. For example:
Myles, G. D.
If you are including a work with more than one author, use commas to separate the names and, where there are more than two authors, use an ampersand (&) before the final name. For example:
Oats, L. M., & Tuck, P. A.
Slemrod, J., Collins, B., Hoopes, J., Reck, D., & Sebastiani, M.
You should use this format when citing works with up to (and including) 20 authors.
When citing works with 21 or more authors, add a spaced ellipsis (. . .) after the 19th author’s name and follow this with the final author’s name. For example:
Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Bank Weinberg, D., Batrancea, I., Belianin, A., . . . Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, 1–15. https://doi.org/10.1016/j.joep.2019.102191
Citing Works By Organisations
If you are citing a work published by an organisation, check to see whether the authors are named individually on the cover or title page of the publication. If so, use the authors’ names rather than the organisation name. If the authors are not named on the cover or title page of the publication, use the full (unabbreviated) name of the publishing organisation. For example:
Organisation for Economic Co-operation and Development. (2015). Transfer pricing documentation and country-by-country reporting: Action 13: 2015 final report. OECD Publishing. https://doi.org/10.1787/9789264241480-en
How to Order Your References
The works in your bibliography should be listed by author/s and then by date, according to the guidelines set out in the 7th edition of the Publication Manual of the American Psychological Association. For example:
Slemrod, J. (1998). On voluntary compliance, voluntary taxes, and social capital. National Tax Journal, 51(3), 485–491
Slemrod, J. (2006). The role of misconceptions in support for regressive tax reform. National Tax Journal, 59(1), 57–75.
When referencing an author who is a sole author in one of the entries and the first author in the another, cite the single-author entries first. For example:
Freedman, J. (2011). Responsive regulation, risk and rules: Applying the theory to tax practice. UBC Law Review, 44(3), 627–662.
Freedman, J., Loomer, G. & Vella, J. (2009). Corporate tax risk and tax avoidance: New approaches. British Tax Review, 2009(1), 74–116.
References that have the same first author and different second and/or third authors are arranged alphabetically by the last name of the second author, or the last name of the third author if the first and second authors are the same, for example:
Kirchler, E., Maciejovsky, B., & Schneider, F. (2003). Everyday representation of tax avoidance, tax evasion and tax flight: Do legal differences matter? Journal of Economic Psychology, 24, 535–553.
Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX- I: Designing an inventory for surveys on tax compliance. Journal of Economic Psychology, 31, 331–346.
When referencing two or more works by the same author in the same year list the entries in alphabetical order by the title of the work. For example:
Slemrod, J. (2010a). Location, (real) location, (tax) location: An essay on mobility’s place in optimal taxation. National Tax Journal, 63, 843–864.
Slemrod, J. (2010b). Old George Orwell got it backward: Some thoughts on behavioral tax economics. FinanzArchiv: Public Finance Analysis, 66, 15–33.
When referencing papers by authors with the same surname and initials but different first names, please also provide the authors’ first names. For example:
Fidrmuc, Jan, J. Horvath, & Fidrmuc, Jarko (1999). The stability of monetary unions: Lessons from the Breakup of Czechoslovakia. Journal of Comparative Economics, 27, 753–781.
How to Format Different Types of Work
Here are examples of how to format some of the main types of work that you are likely to want to include in your bibliography (books, book chapters, journal articles, and newspaper articles).
If you need to reference other types of material in your bibliography (such as dissertations, blog posts, website pages, press releases, white papers, government publications, social media posts etc.), please follow the guidelines set out in the 7th edition of the Publication Manual of the American Psychological Association.
Referencing Books
When constructing your bibliography, references for books should usually be presented as follows:
Lymer, A., & Oats L. M. (2018). Taxation policy and practice. Fiscal Publications.
Tabachnick, B. G., & Fidell, L. S. (2019). Using multivariate statistics (7th ed). Pearson Education.
Referencing Book Chapters
When constructing your bibliography, references for chapters in books should usually be presented as follows:
Kirchler, E., Muehlbacher, S., Kastlunger, B., & Wahl, I. (2010). Why pay taxes? A review of tax compliance decisions. In J. Alm, J. Martinez-Vazquez, & B. Torgler (Eds.), Developing alternative frameworks for explaining tax compliance (pp. 15–31). Routledge.
Referencing Journal Articles
When constructing your bibliography, references for journal articles should usually be presented as follows:
Rogers, H., & Oats, L. (2022). Transfer pricing: Changing views in changing times. Accounting Forum, 46(1), 83–107. https://doi.org/10.1080/01559982.2021.1926778
Referencing Newspaper Articles
When constructing your bibliography, references for online newspaper articles attributed to a specific author should be presented as follows:
Romell, R. (2017, January 14). Retailers seek tax cuts with ‘dark store’ theory. Milwaukee Journal Sentinel. https://www.jsonline.com/story/money/business/2017/01/14/retailers-seek-tax-cuts-dark-store-theory/96502204/
If there is no author, present the reference with the article title first, as follows:
How to avoid a tax dispute in Singapore. (2012, September 5). International Tax Review. https://www.internationaltaxreview.com/article/b1fbsb30ycgr40/how-to-avoid-a-tax-dispute-in-singapore
If the article does not appear online, format the reference as in the above examples but include a page number rather than a link.
Referencing Working Papers
When constructing your bibliography, references for working papers should usually be presented as follows:
Bérgolo, M., Ceni, R., Cruces, G., Giaccobasso, M., & Perez-Truglia, R. (2017). Tax audits as scarecrows: Evidence from a large field experiment (NBER Working Paper No. 23631). National Bureau of Economic Research. https://doi.org/10.3386/w23631
See also:
