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Competition Guidelines

Eligibility: The competition is open to any student currently enrolled in a law, business, or public policy program. Each student may submit only one paper. Co-authored papers will be accepted.

Topic: Submissions should focus on an unsettled question in federal, state, or international tax law or policy.

Format: Entries should be a minimum of 2,500 words and a maximum of 12,000 words, including footnotes. Citations should be formatted as footnotes in accordance with the current version of The Bluebook: A Uniform System of Citation. Bibliographies and reference lists are not allowed. Articles should be submitted as Microsoft Word documents.

Deadline: The 2022 submission period is closed. The submission period for the 2023 Student Writing Competition will open in November 2022.

Submission Process: Entries must be submitted through the Student Writing Competition online portal. Please do not include any identifying information in the article. Entries submitted through email will not be accepted.

Evaluation: Our editorial staff blindly evaluates entries on originality, readability, organization, reasoning, and overall quality of content.

Winning Entries: Winning entries are published in Tax Notes’ weekly magazines and will be eligible to receive a 12-month subscription to Tax Notes’ daily and weekly products. Winners’ names and schools will be prominently featured on the Tax Notes website. All winning articles will remain in the Tax Notes archives indefinitely. Winning entrants will be subject to our editorial process and publication policies, including signing an outside author agreement.

Notification: Entrants will be notified that their submission has been received within 2 business days of submission, and will be notified of competition results by August 15, 2022.

Conditions: Submissions must not have been published in any other publication or forum at the time of submission. If a student accepts an offer of publication before notification of the results of this competition, Tax Analysts must be immediately informed.

Contact: Please direct any questions to