Volume 26, Number 57 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Raymond Li (KPMG LLP), Policy Forum: Federal Tax Credits for Long-Term Home Care—Are They Meeting the Needs of Canadian Seniors?
• Joseph Scarfone (University of York), Policy Forum: Tax Credits for Healthy Behaviour-Evaluating Newfoundland and Labrador’s Fitness Tax Credit Through a Difference-in-Differences Analysis
• Nicolas Epelbaum (Toronto Metropoiltan University), Patricia Jackson Farrell (York University), Makini McGuire-Brown, et. al, Policy Forum: Sugar-Sweetened Beverage Reduction Policies-Where Does Canada Stand?
• Fadi Shaheen (Rutgers), Jurisdictional Nexus and Creditability
• John R. Graham (Duke University), Hyunseob Kim (Federal Reserve Bank of Chicago), Mark T. Leary (Washington University in St. Louis), et. al, Investment, Debt and Taxes
• Martin Jacob (University of Navarra), Kaitlyn Kroeger (University of Iowa), Jaron H. Wilde (University of Iowa), et. al, How Do U.S. Multinationals Navigate the Global Minimum Tax?
• David Li (University of Waterloo) and Canadian Tax Foundation Submitter (Toronto Office), Finances of the Nation: Survey of Provincial and Territorial Budgets, 2025-26