Volume 26, Number 65 (September 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Gillian Petit (University of Calgary), Lindsay M. Tedds (University of Calgary), and Jennifer Robson (Carleton University), Policy Forum: Tax Filing as State Administrative Infrastructure-Governance Gaps in Canada’s Tax-Based Benefit System
• Benjamin Alarie (University of Toronto), Policy Forum: Cognitive Infrastructure for Public Revenue Systems
• Heather Evans (Canadian Tax Foundation), Private Sector Contributions to the Canadian Tax Policy Process
• Bruce Ball (Canadian Tax Foundation), Enhancing the Role of Tax Professionals in the Tax Policy Process
• Emily Cauble (University of Wisconsin), Consumer Protection from Tax Misinformation
• Jeffery M. Kadet (University of Washington) and Reuven S. Avi-Yonah (University of Michigan), Periodic Adjustments -Treaties and Other Issues
• Jingyi Wang (The Chinese University of Hong Kong), The EU Carbon Border Adjustment Mechanism’s Restricted Recognition of Foreign Carbon Pricing: Policy Options for China