Volume 26, Number 72 (September 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Hanok Lanke (Independent Researcher), Does QDMTT Neutralize Section 10AA? A Simulation of Pillar Two, India SEZ and Belgium Holding
• Zeba Ahmed (Student, Jamia hamdard), Input Tax Credit and Supplier Default under GST: Reconciling Revenue Protection with
• John A. Townsend (Independent; University of Houston Law Center), Loper Bright Flip Flops on Chevron Deference: A Tax Lawyer’s Perspective
• Jacqueline Lainez Flanagan (University of Maryland Francis King Carey School of Law), Direct Cash Transfers: A Proposed Tax Regime
• Conor Clarke (Washington University in St. Louis – School of Law) and Ari Glogower (Northwestern University- Pritzker School of Law), The Indirect Taxes
• Young Ran (Christine) Kim (Yeshiva University – Benjamin N. Cardozo School of Law) and Dmitry Erokhin (Independent Researcher), Algorithmic Tax Ownership
• Mirit Eyal (University of Alabama – School of Law) and Jay A. Soled (Rutgers University), Betting on Tomorrow: Prediction Markets and the Tax Treatment of Event Contracts