Guidance For Authors: Short Notes and Commenta

Guidance for Authors: Short Notes and Commentaries

JOTA publishes two types of brief contributions: Short Notes and Commentaries. Although similar in length and format, they serve distinct purposes and reflect different forms of expertise.

Short Notes

Short Notes are concise scholarly contributions authored by academics or researchers. Their purpose is to provide focused conceptual, methodological, or theoretical insights on issues relevant to taxation. Short Notes may clarify an existing argument, highlight a gap, offer a novel perspective, or provide a concise analytical reflection. They are not intended to present full empirical analyses, develop comprehensive models, or extend existing research in a substantial way. Short Notes might undergo peer review to ensure academic rigour and relevance.

Commentaries

Commentaries are concise, practice-oriented reflections, authored by practitioners, policymakers, tax administrators, or other professionals engaged in tax practice. Their purpose is to provide grounded insights into real-world developments, implementation challenges, administrative experiences, or policy implications. Commentaries focus on translating practice into knowledge, offering perspectives that complement scholarly work but do not aim to advance theory or research. Commentaries are reviewed for clarity, relevance, and professional value.

Together, Short Notes and Commentaries enable JOTA to foster dialogue between the academic and practitioner communities by providing timely, focussed contributions that advance understanding from both scholarly and practical perspectives.

Core Features of Short Notes and Commentaries: 

  • Concise (2,000 to 4,500 words): tightly written, with a clear central message.
  • Engaged and analytical, not merely descriptive. It should focus on implications, limitations, alternative interpretations, or avenues for future research.
  • Evidence-based: refers to relevant literature or data to support points.
  • Accessible: written for a broad academic audience, avoiding excessive technicality.

 Typical Structure: 

  1. Abstract: No more than 120 words.
  1. Opening paragraph: Introduce the paper or issue under discussion and its main contribution.
  1. Critical engagement: Discuss one or two key themes—conceptual, methodological, or empirical.
  1. Broader perspective or synthesis: Situate the debate in a wider policy or theoretical context.
  1. Conclusion: Summarise the key takeaway and possible directions for research or policy.
  1. Reference List: In JOTA house style – see our submission guidelines for further details.

 Tone and Style

  • Constructive, balanced, and collegial.
  • Avoid “reviewer tone” (line-by-line criticism); aim for conversation, not verdict.
  • Use clear, plain language—editors often value commentaries that are readable and provocative, not dense.