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Note 9: A Brief Guide to Writing Referee Reports

By Sigrid Klæboe Jacobsen

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For more information visit Skatteforsk - Centre for Tax Research.

Peer review is a core mechanism of quality assurance in academic publishing and an important professional responsibility. This note provides a concise guide to writing referee reports, with particular attention to researchers at an early stage of their careers.

It outlines why peer reviewing matters, how researchers are typically invited to review, what should be considered before accepting an assignment, and which elements editors value most in a report

The note also discusses common dilemmas in the review process, including conflicts of interest, missing citations, disagreement among reviewers, and the assessment of resubmitted manuscripts.

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