Volume 26, Number 75 (October 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), Which Tax Incentives Survive Pillar Two? A Comparative Simulation of QDMTT Exposure Across Six Incentive Archetypes
- Fred B. Brown (University of Baltimore) and Yehoshua Friedman (Deceased) (Harvard University), Reforming the Effectively Connected Income Rules to More Accurately Capture U.S. Business Income
- Justin Miller (Evercore Wealth Management), QSBS 2.0: Opportunities and Pitfalls After OBBBA
- Orli Oren-Kolbinger (University of Oregon), Timing Matters: Sequencing AI in Tax Education
- Zeba Ahmed (Jamia hamdard), Input Tax Credit Reversal under Section 16(2)(c) of the CGST Act: Reconciling Revenue Protection with Taxpayer Rights and Constitutional Fairness Zeba
- Dallas Salisbury (Employee Benefit Research Institute (EBRI) – Resident Fellow), ERISA AT 52 Where Is the Employer-Sponsored System Going, and Who Is It Leaving Behind?
- Siddhi Widyaprathama (Juwono Widyaprathama & Rekan), The Attribution Problem
