Volume 26, Number 73 (October 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Philipp Macketanz (TRR 266 Accounting for Transparency) and Ralf Maiterth (TRR 266 Accounting for Transparency), A Critical Assessment of Tax Activists’ Case Studies on Tax Avoidance by German Multinationals
- Ugochukwu Onyeyiri (Independent), Assessing the Commercial Impact of the Economic Development Tax Incentive in M & A Transactions in Nigeria
- Domenico Imparato (University of Hamburg – Institute of Law and Economics), Reuven S. Avi-Yonah (University of Michigan Law School), and Karen Sam (Independent), Data Centers as Engines of Corporate Tax Base Restructuring
- Michael James Bommarito (273 Ventures; ALEA Institute), SHELF: A Synthetic Harness for Multi-Task Bibliographic Benchmarking
- Libin Zhang (Fried, Frank, Harris, Shriver & Jacobson LLP), Like-Kind Exchanges on Mars and Beyond
- Hans Gribnau (Tilburg Law School), Tax Law Scholarship: We need to talk about Methodology
- Akanchaya Acharya (Acharya CPA & Co.), Compliant by Design: A Circular 230 Framework for Delivering AI-Assisted Tax Strategy to Underserved Taxpayers
