Volume 26, Number 40 (May 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Pablo Gayol (University of San Andres), The SIMSA Case: Blank Criminal Statutes and Excusable Error (Caso Simsa: Ley Penal en Blanco y Error Excusable)
- Gram Gross (Independent Researcher), The National Firearms Act of 1934: A Constitutional Critique
- Poonam Khaira Sidhu (University of Michigan at Ann Arbor), A Quant Colossus Comes to Dalal Street
- Krativ Raj Pathak (Jagran Lakecity University), A Comparative Study of the Income-tax Act, 1961 and the Income Tax Law, 2025
- Nikhil Daswani (Independent Researcher), Keeping Circular 230 in the Middle
