Alice Pirlot (Catholic University of Louvain; Google Scholar), Tax Law Scholarship: Introspection and Typology, 8 British Tax Rev. 277 (2025):

This article asks seemingly simple questions about tax law scholarship: What is it? To what extent does it differ from legal scholarship in other fields? Who is targeted by it? What are the main objectives that guide the research agenda of tax law scholars? These are not the typical questions that tax law scholars write about but, as this article tries to demonstrate, answering them can shed light on some of the strengths, pitfalls and trends that characterise tax law scholarship today. This article has two parts. 

The first explores the emergence and evolution of tax law scholarship. The second proposes a typology of the main purposes that guide tax law scholars' research.

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