Volume 26, Number 11 (February 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Hans Lind (Yale University), From Death to Taxes, or: Are Legal Fictions in Public International Law and National Public Law Good Governance?
- Stewart E. Sterk (Yeshiva University – Benjamin N. Cardozo School of Law), Property Rights v. Taxpayer Rights: The Battle Over Tax Foreclosures
- Steven Dean (Boston University), Racial Capitalism and International Tax Law: The Story of Global Jim Crow
- Theophilus Tawiah (UPSA Law School, Ghana), Ghana’s Tax Appeals System: Problems and Proposed Solutions
- Julian Rodriguez (Independent researcher), Asymmetric Compliance: Behavioral Intent vs. Systemic Friction in the Era of AI-Driven IRS Collections
- Doron Narotzki (University of Akron – School of Accountancy), Tariffs are Taxes, Congress Must Levy Them
- Kathryn Kissa-Schulze (Clemson), Ryan Polk (Clemson), and Judson R. Jahn (Clemson), Tariff-ied: The Constitutional Boundaries of Tax- and Tariff-Related Speech
