Volume 26, Number 70 (September 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Wei Cui (Peter A. Allard School of Law), Was the Early U.S. Tax Treaty Program a One-Man Show?
- Darien Shanske (University of California, Davis – School of Law), Short (Critical) Memo on the Decision of the Maryland Tax Court on the Maryland Digital Advertising Tax
- Luke Maher (Seattle University School of Law), A Corporate Wealth Tax
- Gary Cornell (Scitility PBC), The Null Player’s Tailwind: Passive Return, Efficient Prices, and Just Deserts
- Evelyse Carvalho-Ribas (University of Leeds, Faculty of Education, Social Sciences and Law), Cultural and Creative Tax Incentives -A Cross-Border Legal and Regulatory Framework
- Doron Narotzki (University of Akron), The Meta Goal of Taxation
- Lyla Latif (University of Nairobi), Proposed Amendments to the Co-Lead’s Draft Protocol on the Taxation of Income from Cross-border Services, A/AC.298/CRP.33
