Volume 26, Number 44 (May 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Alejandro Diaz Silva (Independent Researcher), The Constitutional and Economic Case Against Recurrent Property Taxation on Primary Residences: A Critical Analysis of Chile’s Impuesto Territorial in Comparative Perspective
• Chelsea Xiaoqing Chen (Independent Researcher), Balancing Settlor Control and Trustee Fiduciary Duty: Structural Approaches for Business-Holding Trusts in Switzerland
• Mark Turner (Independent Researcher), The Bot Tax: Why AI Systems Should Pay Social Security on the Wages They Replace — A Labor Displacement Levy Proposal with Empirical Case Study
• Comrade Kalu Nnanna Nwonyuku (Federal Inland Revenue Service), The Evolution of Corporate Sustainability: From Peripheral Stewardship to Systemic Financial Integration-The Ledger as a Sentinel for National Resource Sovereignty
• István Simon (Eötvös Loránd University), Constitutional foundations of Hungarian tax law
• Daniel J. Hemel (New York University), Taxation and Animals
• Manoj Viswanathan (UC Law, San Francisco), Toward Issuer-Based Certification Of Qualified Small Business Stock