- Philosophy of The Contemporary Tax Journal
- Who Can Submit?
- General Submission Rules
- Formatting Requirements
- Rights for Authors and SJSU ScholarWorks
- Open Access Policy
Philosophy of The Contemporary Tax Journal
For more information, please see The Contemporary Tax Journal Aims and Scope page.
Who Can Submit?
Anyone may submit an original article to be considered for publication in The Contemporary Tax Journal provided he or she owns the copyright to the work being submitted or is authorized by the copyright owner or owners to submit the article. Authors are the initial owners of the copyrights to their works (an exception in the non-academic world to this might exist if the authors have, as a condition of employment, agreed to transfer copyright to their employer).
General Submission Rules
Submitted articles cannot have been previously published, nor be forthcoming in an archival journal or book (print or electronic). Please note: "publication" in a working-paper series does not constitute prior publication.
The Contemporary Tax Journal has no general rules about the formatting of articles upon initial submission. There are, however, rules governing the formatting of the final submission. See Final Manuscript Preparation Guidelines for details. Although bepress can provide limited technical support, it is ultimately the responsibility of the author to produce an electronic version of the article as a high-quality PDF (Adobe's Portable Document Format) file, or a Microsoft Word, WordPerfect or RTF file that can be converted to a PDF file.
It is understood that the current state of technology of Adobe's Portable Document Format (PDF) is such that there are no, and can be no, guarantees that documents in PDF will work perfectly with all possible hardware and software configurations that readers may have.
Rights for Authors and SJSU ScholarWorks
As further described in our submission agreement (the Submission Agreement), in consideration for publication of the article, the authors assign to SJSU ScholarWorks all copyright in the article, subject to the expansive personal--use exceptions described below.
Attribution and Usage Policies
Reproduction, posting, transmission or other distribution or use of the article or any material therein, in any medium as permitted by a personal-use exemption or by written agreement of SJSU ScholarWorks, requires credit to SJSU ScholarWorks as copyright holder (e.g., SJSU ScholarWorks © 2023).
Open Access Policy
The Contemporary Tax Journal of San Jose State University (Journal) is committed to making its published articles accessible to as many individuals and organizations as possible. In keeping with that commitment, the Journal has adopted the following policy:
Each contributing author grants to the Journal permission to make available his or her article and to exercise the copyright in those articles. More specifically, each contributing author grants to the Journal a nonexclusive, irrevocable, worldwide license to exercise any and all rights under copyright relating to his or her article, in any medium, provided that the articles are not sold for a profit, and to authorize others to do the same. The policy applies to all articles authored or co-authored except for any articles completed before the adoption of this policy and any articles for which the author entered into an incompatible licensing or assignment or agreement before the adoption of this policy.
The Contemporary Tax Journal may make the article available to the public in an open- access repository. The Contemporary Tax Journal will be responsible for interpreting this policy, resolving disputes concerning its interpretation and application, and recommending changes to the policy from time to time.
(Adapted from the Harvard Library Office of Scholarly Communication’s “A Model Open Access Policy” (Rev. 1.12), available at: https://osc.hul.harvard.edu/assets/files/model-policy-annotated_12_2015.pdf)
The following uses are always permitted to the author(s) and do not require further permission from SJSU ScholarWorks provided the author does not alter the format or content of the articles, including the copyright notification:
- Storage and back-up of the article on the author's computer(s) and digital media (e.g., diskettes, back-up servers, Zip disks, etc.), provided that the article stored on these computers and media is not readily accessible by persons other than the author(s);
- Posting of the article on the author(s) personal website, provided that the website is non-commercial;
- Posting of the article on the internet as part of a non-commercial open access institutional repository or other non-commercial open access publication site affiliated with the author(s)'s place of employment (e.g., a Phrenology professor at the University of Southern North Dakota can have her article appear in the University of Southern North Dakota's Department of Phrenology online publication series); and
- Posting of the article on a non-commercial course website for a course being taught by the author at the university or college employing the author.
People seeking an exception, or who have questions about use, should contact the editors.
General Terms and Conditions of Use
Users of the SJSU ScholarWorks website and/or software agree not to misuse the SJSU ScholarWorks service or software in any way.
The failure of SJSU ScholarWorks to exercise or enforce any right or provision in the policies or the Submission Agreement does not constitute a waiver of such right or provision. If any term of the Submission Agreement or these policies is found to be invalid, the parties nevertheless agree that the court should endeavor to give effect to the parties' intentions as reflected in the provision, and the other provisions of the Submission Agreement and these policies remain in full force and effect. These policies and the Submission Agreement constitute the entire agreement between SJSU ScholarWorks and the Author(s) regarding submission of the Article.