Tax Legal Scholarship to 1970

Abstract

This article examines the evolution of method and styles in tax legal scholarship from 1913 through the 1960s. It focuses on legal scholarship published in law reviews. Section I provides some numerical measures of trends in early and mid-twentieth century tax legal scholarship. Section II is a brief survey of significant casebooks and treatises during the period examined. Section III looks at the development of tax legal scholarship through the 1960s, emphasizing trends in style and method.

Keywords: tax law scholarship, legal scholarship, citations

JEL Classification: K34, H20, B40