Volume 26, Number 43 (May 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Janis Berzins (BI Norwegian Business School), Nicolas Gavoille (Stockholm School of Economics in Riga), Anna Zasova (United Nations University World Institute for Development Economics Research (UNU-WIDER), Off the Books, Off the Hook? COVID-19, Labor-Tax Evasion, and Firms’ Employment Response
- Andrea Ghanimah (University of Iowa), Jaron H. Wilde (University of Iowa0, Ryan J. Wilson (University of Iowa), Tax Policy Whiplash: Recent Tax Developments and Questions They Raise
- Kodandaraman Sethuraman (Indian Law Institute New Delhi), Designing a Mechanism for the Levy of Multiple Goods and Service Taxes, duly Aiming to Serve the Public Interests
- Dr. Mohamed El Bachir Berroho (Attorney), From Methodology to Legality: Rethinking Transfer Pricing Disputes in Morocco
- Kiran Chawla (Stanford Law School), Embedded Equity in Climate Spending
- Eashwar Nagaraj (University of Florida), Shadow Lobbying During Tax Audits
- Zia ur Rehman (Quaid-i-Azam University), Dr. Zahid Asghar (Quaid-i-Azam University), PROVINCIAL GENERAL SALES TAX ON SERVICES AFTER PAKISTAN’S 18TH AMENDMENT: REFORM LESSONS FROM BALOCHISTAN
