Alice Pirlot

Research Fellow - Law

Centre for Business Taxation
Saïd Business School
University of Oxford
Park End Street


Alice Pirlot is a Research Fellow in Law at the Centre for Business Taxation. Alice’s research focuses on environmental taxation and the interaction between tax and World Trade Organization law. 

Prior to joining the Centre, Alice was a research fellow of the National Belgian Fund for Scientific Research (FNRS) at the University of Louvain, where she completed her PhD in April 2016.

During her doctoral studies, Alice has been a visiting researcher at the WU Institute for Austrian and International Tax Law (Austria), the Max Planck Institute for Tax Law and Public Finance (Germany), the School of Economics and Management of Lund University (Sweden) and the Levin College of Law of the University of Florida (the United States).

Alice studied law at the Universities of Namur, Antwerp and Louvain (Belgium). During her studies, she also spent a semester at the University of Utrecht in the Netherlands. In addition to her master’s and doctoral degrees in Law, Alice holds a Master of Arts in European Interdisciplinary Studies from the College of Europe (Poland).

Alice has been awarded various prizes and scholarships, including the InBev-Baillet Latour scholarship, FNRS doctoral and postdoctoral fellowships and grants from the Belgian International Youth Office. In 2017, she received an Honourable Mention of the International Fiscal Association for her doctoral thesis.


Alice has been conducting research on:

  • Environmental border tax adjustments (their role, design and legal limits)
  • WTO law’s impact on the adoption of environmental taxes
  • EU’s energy taxation under EU State aid law


The vagueness of tax fairness: A discursive analysis of the commission’s ‘fair tax agenda’

Journal article  |  Intertax  | 
  • Richardson

Exploring the impact of European Union Law on Energy and Environmental Taxation(opens in new window)

Chapter  |  Research Handbook on European Union Taxation Law  | 
  • Alice Pirlot

A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) & Taxation

Journal article  |  SSRN  | 
  • Alice Pirlot

The adoption of BEPS in the United Kingdom(opens in new window)

Chapter  |  Tax Design and Administration in a Post-BEPS Era: A study of key reform measures in 18 jurisdictions  | 
  • Alice Pirlot,
  • J Vella

The Temporal Application of State Aid Rules to Domestic Tax Measures: A Sensitive Matter

Chapter  |  Time and Tax. Issues in International, EU, and Constitutional Law  | 
  • Edoardo Traversa
See more publications


Alice has provided consultancy to several Belgian public authorities and political parties.

She has served as a youth representative on the Belgian Government delegation in UN environmental and climate summits, including the 19th Commission on Sustainable Development (2011) and the Doha Climate Change Conference (2012). 


Prior to joining the Centre, Alice taught introductory tax courses at the Louvain School of Management and Faculty of Law (Belgium).