Volume 26, Number 78 (October 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Christopher H. Hanna (Southern Methodist University – Dedman School of Law), A New View of Taxation
• Klaus Gottlieb (Monterey College of Law), Choosing Between a CRAT and a CRUT – An Analytical Comparison of Charitable Deductions and Payment Rights
• Tolkin Kholbazarov (University of World Economy and Diplomacy – Faculty of International Law), From Formal Activity Classification to a Substantive Business Model: Qualification of Venture Funds and Accelerators Under the Special Legal Regime for It Sector Participants in Uzbekistan
• Brian D. Galle (UC Berkeley School of Law), David Gamage (University of Missouri School of Law), and Darien Shanske (University of California, Davis – School of Law), Proposition 40: The 2026 Billionaire Tax Act Section-by-Section Summary
• Eldar Hasanov (Independent Researcher), When Homes become Tax Havens: Comparing Principal Residence Taxation in Canada and the United States
• Reuven S. Avi-Yonah (University of Michigan Law School) and Doron Narotzki (University of Akron – The George W. Daverio School of Accountancy), When does Tax Reform Happen?
• Conor Clarke () and Noah Hertz Marks (University of North Carolina School of Law), Tax Exceptionalism After Loper Bright