Volume 26, Number 53 (July 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• David Gamage (University of Missouri) and James G. Kahn (University of San Francisco), From Premiums to Taxes: Financing Strategies for Single-Payer Health Care
• Bradley T. Borden (Brooklyn) and Lovepreet Kaur (Brooklyn Law student), State Tax Enforcement of Section 1031 Proximate Exchanges
• Işın Acun (WU Vienna University), Johannes Kasinger (Tilburg University), and Nadia Abou Nabout (WU Vienna University), Who Bears the Burden of Digital Services Taxes?
• Charles Edward Andrew Lincoln IV (University of Groningen), Who Taxes Your Salary When You Work From Home? International Tax Treaties and Cross-Border Telework
• Alexander Yu. Monakhov (Independent Researcher), Gift or Remuneration? The Legal Characterisation of Streaming Donations in Comparative Perspective
• Amanda Egbe Tandu (Attah Ochinke and Co), From Assessment to Adjudication: Tax Dispute Resolution Under Nigeria’s Tax Reform Acts 2025
• Adam Kern (University of San Diego), Jacob Goldin (University of Chicago), Joseph Bankman (Stanford), and Ana Vasilj (University of Chicago), Buy or D.I.Y.: Home Production and the Income Tax