Volume 26, Number 74 (October 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
- Ava Liu (Harvard University), Technology Governance in the Age of AI: From Redistribution to Predistribution
- Heather M. Field (UC Law, San Francisco), Tax Enforcement, Gutted: Tax Lawyers’ Duties when the Revenue System is under Attack
- Divine Chukwuma (Nigerian Law School), Incentives for Foreign Investors under Nigeria Tax Act
- Israel Klein (Ariel University), The Right to Be Wrong: Rethinking the Regulation of Tax Positions
- Amedeo Rizzo (University of Oxford), E-Compliance and Emerging Technologies in Tax Law: A Comparative Legal Inquiry between the E.U. and the U.S.
- Zeba Ahmed (Jamia Hamdard) Delayed GST Refunds in India: Examining Section 54, Interest Liability, Administrative Discretion and Taxpayer Rights
- Brian D. Galle (UC Berkeley), David Gamage (University of Missouri), and Darien Shanske (University of California, Davis), Analysis of the Impacts of Propositions 41 and 42 on California Public Finance
