Volume 26, Number 69 (September 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Alex Raskolnikov (Columbia University – Law School), Taxation and Formal Equality
• Bryan Camp (Texas Tech University School of Law), The New Forever Rule For Record Retention
• Daniele Majorana (Independent), Will Pillar Two Prosper Despite the US Side-by-Side Arrangement? A Doctrinal and Structural Analysis: Institutional Adjustment and the Emerging Fragmentation of Global Tax Governance
• Oscar Ip (Loxley Advisory Limited), Company-owned Investment Bonds in UK Family Investment Companies: Accounting Basis, Micro-entity Eligibility and Tax Outcome
• John A. Barrick (Brigham Young University), Scott L. Summers (Brigham Young University), and David A. Wood (Brigham Young University), Who Verifies Whom? Generative AI, Human Oversight, and the Production of Professional Research Memoranda
• Richard Barnes (Washington State University), The Fig-Leaf Tax: Advertising, Anti-Favoritism, and the Constitutional Limits of Washington’s ESSB 5814
• Alexander Robert Fullarton (Curtin Law School) and Julie Fullarton (Independent Researcher), The FIFO Tax: How Western Australia’s Freeway Safety Cameras Fund the State on the Back of Its Workers