The Scholars Have Their Say
Seven years later
A scholarly article is published in an economics journal.
The Lock-In Effect of Capital Gains Taxes:
Evidence from the RJR Nabisco Leveraged Buyout
"Access to confidential shareholder records enables us to estimate precisely the lock-in effect of the capital gains taxes during the RJR Nabisco leveraged buyout."
Landsman, Wayne R., and Douglas A. Shackelford. National Tax Journal 48, no. 2 (1995): 245-59.
|Scholarly Journal Article Characteristics|
|WRITTEN BY:||Written by professors or researchers (the above article was written by two professors from the University of North Carolina Business School).|
|AUDIENCE:||Assumes a level of specialized knowledge of the field.|
|SELECTION PROCESS:||Undergoes peer review (or refereeing) process before publication. The editor sends the manuscript to at least two other scholars with expertise in that area. These "peers" review the manuscript and either accept the article, make suggestions for revisions, or reject the article.|
|TIMELINESS:||Takes a year or more from submission to publication.|
|CONTENT:||Focuses on a specific research question in greater depth than a popular magazine article. May include graphs or tables, but few pictures. Backs up information with footnotes and/or a list of references to earlier research|
|TYPE OF SOURCE:||Secondary|
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