Volume 26, Number 51 (June 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Jinyan Li (York University) and Angelo Nikolakakis (Ernst & Young), Shrinking Tax Sovereignty In Canada? Evidence from the Income Tax Act
- Jeffery M. Kadet (University of Washington), Notice 2026-23, 2026-2027 Priority Guidance Plan Submission
- Steven Utke (University of Connecticut), Large Company Loses Billions of Dollars, Pays No Income Tax! Understanding the Ongoing Scandal
