The GPS Journal of AI-Assisted Tax Research

The GPS Journal of AI-Assisted Tax Research (GJAITR) is a peer-reviewed, international scholarly journal dedicated to publishing high-quality, original research on all aspects of taxation.

Mission and Focus

The mission of GJAITR is to advance the understanding of tax systems, policies, and their impacts on society and the economy. We aim to bridge the gap between academic theory and practical application by providing a platform for rigorous inquiry and intellectual exchange among scholars, policymakers, and practitioners worldwide. The journal is committed to methodological pluralism and welcomes contributions from a variety of disciplines, including economics, law, accounting, and public policy.

Editor Information

The interim editor of GJAITR is Andrew Griffith, Associate Professor of Accounting at Iona University. A permanent editor will be named at a later date

Key Topics

GJAITR seeks manuscripts that make a significant contribution to the literature in areas including, but not limited to

• Tax Policy and Reform: Analysis of tax law design, implementation of tax reforms, and international tax agreements.
• Behavioral Taxation: Research on how taxes influence the decisions of individuals, households, and corporations. This includes studies on tax compliance, evasion, and avoidance.
• International and Corporate Taxation: Studies on cross-border tax issues, transfer pricing, tax havens, and the effect of taxes on multinational corporations' decisions, such as where to locate investments.
• Taxation and Economic Effects: Empirical and theoretical work on the impact of taxes on economic growth, labor supply, savings, investment, and income inequality.
• Environmental Taxation: Research on green taxes, carbon pricing, and other fiscal instruments designed to address environmental challenges.
• Public Finance and Fiscal Federalism: Analysis of the role of taxes in government finance and the allocation of taxing powers between different levels of government.

Methodological Approaches

The journal encourages a diversity of research methods. We welcome submissions that are:

• Empirical: Utilizing econometric analysis, experiments, or surveys to test hypotheses.
• Theoretical: Developing new models to explain tax phenomena.
• Legal: Conducting doctrinal or comparative analysis of tax laws and regulations.
• Interdisciplinary: Integrating insights from multiple fields to address complex tax questions.

GJAITR is dedicated to a rigorous double-blind peer-review process, ensuring that all published articles are of the highest academic caliber and contribute meaningfully to the global discourse on taxation.

For author information click here.