1. Immigration and Subnational Fiscal Citizenship: The Expansion of State Earned Income Tax Credits to ITIN Filers • Daniel R. Alvord, Oklahoma State University; Ben Merriman, University of Kansas.

2. American Business Leaders and the Making of Tax Policy: Elites, Crises, and the Ambivalent Approach to Fiscal Citizenship • Ajay Mehrotra, American Bar Foundation and Northwestern University; Joe Thorndike, Tax Analysts.

3. Keep It Based on the "Ability to Pay" Principle: Federal Tax Reforms in the 1980s • Seiichiro Mozumi, Yokohama National University.

4. The Moral Economy of Street Level Taxation in Reform-Era China: From Tax Inspection to Big Data • Yingyao Wang, University of Virginia.