Vol. 17 No. 2 (2026)

Published April 30, 2026

Spring 2026

Articles

Jason S. Oh

93-136

Taxing Subjective Value: Floors as a Response to Heterogeneity

April 30, 2026

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Alice E. Keane

137-176

The Motor Fuels Tax Dilemma: How to Fund Road Construction and Maintenance Without Tanking the EV and Hybrid Vehicle Market

April 30, 2026

PDF

Notes

Astrid Obadia

177-219

Solving One Problem, Creating Another: Religious Preference in the Johnson Amendment's Latest Exception

April 30, 2026

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