Volume 26, Number 76 (October 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Edward A. Zelinsky (Yeshiva University, Cardozo School of Law), Why New York’s Pied-à-Terre Tax Is Unconstitutional
• Orli Oren-Kolbinger (University of Oregon), Judging Women: Benevolent Sexism and Innocent Spouse Relief in the United States Tax Court
• Michael Motala (University of Tulsa), Global Corporate Tax Governance: Crisis, Consensus, Revolution
• Jeffery M. Kadet (University of Washington) and Reuven S. Avi-Yonah (Michigan), Periodic Adjustments — The Dialogue Continues
• Alex Raskolnikov (Columbia), Taxation and Formal Equality
• Rosalia Rosal (University of Santo Tomas), Cash Mules, Tax Evasion, and Fictitious Insurance: Financing Wish Bus and UNTV
• Tolkin Kholbazarov (University of World Economy and Diplomacy – Faculty of International Law), APPLICABLE LAW IN CROSS-BORDER COMMERCIAL CONTRACTS: PARTY AUTONOMY AND THE UZBEK FRAMEWORK IN COMPARATIVE PERSPECTIVE