Volume 26, Number 56 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Lily L. Batchelder (New York), When Money’s Time Isn’t Always Valued: Accounting for Behavioral Considerations in Business Tax Reform
- Reuven S. Avi-Yonah (Michigan), When is a Fee a Tax?
- David Hasen (Florida), Taxing the Transfer of Compensatory Partnership Interests
- Poonam Khaira Sidhu (Michigan), Jane Street Capital’s Indian Tax Battle Begins
- Lucas Gribinski (UCLA), Foundation Model Access and the Limits of Section 482
- Aminollah Sabzevari (Department of Justice, University of British Columbia), The Connor Homes Test: Why Must the Subjective Intent of the Parties Be Considered?
- Lawrence Lokken (Florida), No Tax on Tips
