Volume 26, Number 45 (June 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Miranda Perry Fleischer (San Diego), Symmetry and Speech: Nonprofits and the First Amendment
- Reuven S. Avi-Yonah (Michigan), Can the Corporate Tax be Delegated?
- David Gamage and John R. Brooks (Missouri), The Federal Taxing Power in Its New Constitutional Era
- István Simon (Eötvös Loránd University), The Ability-to-Pay Principle in Hungarian Context
- 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
- Mary Leto Pareja, Deathbed Dilemmas: A Proposal to Advance the Step Up in Basis to Address Tax Burdens on the Terminally Ill
- Diane M. Ring, Assessing Decision-Making in Global Tax Organisations: A Research Agenda, 2025(1) BTR 61 (First published in British Tax Review Issue 1, 2025. Reproduced with permission).
