Volume 26, Number 64 (September 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Doron Narotzki (University of Akron), Taxing the Chips Behind the AI Boom
- Jingyi Wang (The Chinese University of Hong Kong), Hong Kong’s Strategic Tax Policies for Innovation and R&D: Navigating Regional Competition and Global Minimum Tax Compliance
- Grant Christensen (University of Alabama) and Andrew D. Appleby (University of Tennessee, Knoxville), State Tax Exemptions for Tribal Cultural Property
- Reuven S. Avi-Yonah (University of Michigan), IS COST SHARING VALID UNDER LOPER BRIGHT
- Adrienne DePaul (University of Tennessee, Knoxville), Frank Murphy (University of Connecticut), and Mary E. Vernon (University of Illinois at Chicago), The Determinants of the EU Tax Haven List
- Daniel J. Hemel (New York University) and Yair Listokin (Yale Law School), Domestic Content Requirements and Global Collective Action
- Jonathan H. Choi (Washington University) and Paul Connell (University of Wisconsin), AI Deceleration (or Acceleration) by Taxation
