Volume 26, Number 62 (September 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Johann Thevot (Université Catholique de Lyon), The Paradox of Reporting Without Visibility: How DAC8 And CARF Expose the Limits of Transparency-Based Taxation in Crypto-Assets
- Harvey Gilmore (University of Hartford), The Kinder, Gentler IRS? Where? – Volume 2
- Emily A. Satterthwaite (Georgetown University Law Center) and Erin Adele Scharff (Arizona State University (ASU) – Sandra Day O’Connor College of Law), Pooling and Preferences: A Survey of Tax Expert Opinion on Joint Filing
- Guthrie Scoblic (University of Missouri), Rachel Y. L. Fung (University of Missouri), Abigail Friedman (Yale School of Public Health), et. al., Standardising the Measurement of Cigar Tax Rates in the USA, 2010-2024
- Marianna Bezhanyan (Duke Law School), The IRS and ICE Memorandum of Understanding of April 2025
- Libin Zhang (Fried, Frank, Harris, Shriver & Jacobson LLP), Toward a Corporate AMT Singularity: Book Income with Tax Characteristics
- Reuven S. Avi-Yonah (University of Michigan Law School), Taxation and Deglobalization
