Volume 26, Number 21 (March 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Jacob Goldin (Chicago) and Zachary D. Liscow (Yale), When Should the Legal System Help Redistribute Income?
- Len Hirsch (Yale), The Tax Treatment of College Sports in the NIL Era: A Case for Reform
- Ankur Agarwal, A Proposal to Address Key Tax Treaty Issues for Non-Resident Entertainers and Sportspersons
- Domenico Imparato (University of Hamburg), The “Hidden Sides” of the Taxation of Dividends and Interest for Corporate America versus Corporate Europe
- Robert Niles-Weed (Weil) and Robert H. Sitkoff (Harvard), It’s 10 PM, Do You Know Where Your Trust Is Sited?
