Volume 26, Number 71 (September 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Ki-Soon Choi (Boston College), Xintong Li (Boston College), and Benjamin Yost (Boston College), ETF Tax Efficiency and Firm Payout Policy
• Vizier Prime (Synthetic Civilization), The Unmatched Deduction: Labor Substitution, Cloud Transactions, and the Information Architecture of the Tax Code
• Hilary G. Escajeda (Mississippi College – School of Law), Taylor Swift, Tortured Poets, and the Tax Code’s Frankenstein
• Joseph Berglund (Indiana University Maurer School of Law), Controlling Calamity: Avoiding the Economic Implications of a Constitutional Realization Requirement
• Daniel Malbasic (University of Economics Prague), The Threshold That Binds First: Value Added Tax Registration Sequencing for Owner-Managed Companies in Bulgaria, 2026
• Tracy Johnson (University of Cape Town (UCT)) and Jennifer Roeleveld (University of Cape Town (UCT)), The Development of the Taxation of Co-operatives
• Jared Keys (Howard University), The Frozen Cohort: Assessment Caps, Historical Credit Geography, and the Inheritance of Tax Advantage in Los Angeles