The Leiden Tax Research Group aims to take research into tax law beyond the study and commentary on substantive tax law.

Traditionally, tax scholars have focused on analysing tax regimes, identifying problems within those regimes and proposing solutions to those problems. However, this type of research is also carried out extensively by practising tax professionals working in tax consultancy firms, the judiciary or the tax authorities.

The Leiden Tax Research Group aims to take tax law research beyond the mere study and commentary on positive tax law. To this end, it has selected research themes that are academic in nature and which will remain topical and socially relevant in the coming years.

To carry out the research programme, the aim is to bring together a mix of practising tax specialists – who are at the forefront of their field – and researchers with a background in economics, philosophy or history.