Volume 26, Number 61 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Luís Calderón Gómez (Yeshiva University – Benjamin N. Cardozo School of Law), Envy
• István Simon (Eötvös Loránd University – ELTE Law School), History and Taxation
• Tarun Jain (Supreme Court of India), Welkin Foods Case: Supreme Court Resets India’s Commodity Classification for Taxation Laws
• Samuel D. Brunson (Loyola University Chicago School of Law), De-Weaponizing Bob Jones: Ambiguity, Fundamental Public Policy, and DEI
• Travis Gilly (Real Safety AI Foundation, Executive Director), The Church the Law Cannot Refuse: Automated Ministry, Disability Access, and the Collapse of the Church-Definition Tests
• HM Sembiring (University of the Sunshine Coast), Rendinta Delasnov Tarigan (Directorate General of Taxes), and Malvin K Satria (University of Melbourne), From IRL to URL: the Australian Taxation Office’s AI overhaul and what it means for Western Australia’s SMEs
• Anniek van Elzelingen (University of Oxford) and Amedeo Rizzo (University of Oxford), From Aiken to AI: Evolution and Innovation in Combatting Treaty Shopping and Tax Avoidance in International Tax Law