Volume 26, Number 17 (March 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Michael Love (Columbia), Taxing Complexity
- Emer Hunt (Sutherland School of Law, Dublin), Victims of Inequality: Considering Income Taxation After the Supreme Court Judgment in O’Meara v Minister for Social Protection
- Julian Rodriquez (Independent Researcher), The Brights in the Fog: How AI-Driven Compliance Amplifies Systemic Intent Shadows (SIS)
- Aryan Khandelwal (Independent Researcher) and Piyush Jain (University of Delhi), From Competition to Collaboration: The Global Corporate Tax Transformation
- Fabio B. Gaertner (Wisconsin-Madison) and Jeffrey Hoopes (North Carolina), A Price-Based Primer on Carbon Taxation
- Nora Ijeoma (Independent Researcher), Navigating the 2025 Nigerian Tax Reforms: Implications for International Commercial Investors
- Victoria Plekhanova (University of Auckland), The Integrity of a Tax System as a Governing Tool




