Professor Lynne Oats
Professor of Taxation and Accounting, Director of Research (Accounting)
+44 (0) 1392 726267
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK
Professor Lynne Oats joined Exeter Business School in September 2010 having previously held academic posts at the Universities of Warwick, Sheffield Hallam and Curtin University of Technology. Her research interest is taxation policy and practice in social and institutional context, in both historical and contemporary settings. She has published extensively in the field and is co-author of four books: Taxation Policy and Practice (with Andy Lymer), Principles of International Taxation (with Angharad Miller), Taxation: A Fieldwork Research Handbook and Accounting Principles for Tax Purposes (with Bill Telford).
Lynne is Assistant Editor of British Tax Review and Managing Editor of the Journal of Tax Administration. She is Deputy Director of the ECRC/HMRC funded Tax Administration Research Centre and is currently also undertaking research funded by the European Union (the FairTax project).
PhD (Western Australia); PGCE (Warwick), PGDipBus (Curtin), B.Bus (WAIT)
- Social theory and taxation
- Tax policy and practice
- Tax history
Social theory and taxation, exploring the way in which social theory can be used to help better understand the practices by which tax policy is put into action in society.
Tax policy and practice: research with former and current PhD students, concerned with the way in which tax obligations are managed by both taxpayers and the tax authorities, including tax avoidance. Current projects include the role of tax advisors in the large business tax environment, risk management in the context of large businesses and cooperative compliance arrangements with tax authorities, the role of social media in tax compliance and international tax practice including transfer pricing.
Tax history: ongoing research into 18th and 19th century taxation, including the Newspaper Stamp Duty project that examines the emergence and subsequent demise of UK taxation of newspapers. Also 20th century taxation, in particular the taxation of corporate profits, including the World War I excess profits duty.
- Steering Group Member, UK Tax Research Network
- Managing Editor, Journal of Tax Administration
- Assistant Editor, British Tax Review
- Editorial Board member, Legal Issues in Business
- Guest Editor, Critical Perspectives on Accounting (2010)
- External Examiner, School of Advanced Studies, University of London (2012 – 2015)
- External Examiner, University College Dublin (2012 – 2015)
- External Examiner, National University of Ireland, Galway (2009 – 2013)
- ESRC appointed Consultant to HMRC's Tax Opinion Survey project (2011 – 2014)
- Contributor, Tax Development Programme, HM Treasury (2008 – 2011)
Tax is a fast moving field that cuts across a number of disciplinary agendas. Students studying tax within the Business School can explore new ways of thinking, examining tax as a social phenomenon from the point of view of not only accounting and economics, but also law, politics, history and sociology.
- BEA2002 - Taxation
- BEA3016 - International Taxation
- BEA3016K - International Taxation
- BEAM062 - Taxation Dissertation