Reflections on Legal Tax Research and Opportunities for Interdisciplinary Collaboration

Henrik Skar


The presentation is designed to ignite discussions and foster ideas on enhancing collaboration between legal scholars and economists. It will present an overview of the common research questions that legal researchers typically engage in, their distinctive methods, objectives, and the audiences they target, highlighted with examples from the work of Skar and colleagues within the tax law community at the Faculty of Law. The purpose of this is to showcase the standard expertise of legal scholars, which could be beneficial to consider when thinking about research collaborations with lawyers.

Furthermore, the session will discuss policy-oriented legal research strategies that aim to influence the legislative process, addressing the roles, challenges, and methodological hurdles legal researchers face. It may be in policy-related issues that the greatest opportunities for collaboration between legal scholars and economists lie, as the legal method has its limitations here. However, the challenge is to find good approaches and research questions that allow both disciplines to contribute scientific insights.

municipalities across the world have become aware of the negative impacts of road-based transportation, which include traffic congestion and air pollution. As a result, several cities have introduced tolling schemes to discourage vehicles from entering the inner city. However, little research has been done to examine the impact of tolling schemes on the routing of commercial fleets, especially on the resulting costs and emissions. In this study, we investigate a vehicle routing problem considering different congestion charge schemes for several city types. We design comprehensive computational experiments to investigate whether different types of tolling schemes work in the way municipalities expect and what factors affect the performance of the congestion charge schemes. We compare the impact on a company’s total costs, fuel usage (which drives emissions), and delivery tour plans. Our experimental results demonstrate that some congestion pricing schemes may even increase the emi