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Professor Lynne Oats

Professor Lynne Oats

Professor of Taxation and Accounting, Director of Research (Accounting)

6267

+44 (0) 1392 726267

1.17
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).

Nationality: British

Qualifications

PhD (Western Australia); PGCE (Warwick), PGDipBus (Curtin), B.Bus (WAIT)

Research

Research interests

  • Social theory and taxation
  • Tax policy and practice
  • Tax history

Research projects

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.

Key publications | Publications by category | Publications by year

Key publications


Onu D, Oats L (2016). Tax Talk: an Exploration of Online Discussions Among Taxpayers. Journal of Business Ethics, 1-14. Abstract.  Full text.
Onu D, Oats L (2016). “Paying tax is part of life”: Social norms and social influence in tax communications. Journal of Economic Behavior & Organization, 124, 29-42. Full text.
Mulligan E, Oats L (2015). Tax professionals at work in Silicon Valley. Accounting, Organizations and Society Abstract.  Full text.
Billings M, Oats L (2014). Innovation and pragmatism in tax design: Excess Profits Duty in the UK during the First World War. Accounting History Review, 24, 83-101. Abstract.
Gracia L, Oats L (2012). Boundary work and tax regulation: a Bourdieusian view. Accounting, Organizations and Society, 37(5), 304-321. Abstract.
Oats L (2012). Taxation: a Fieldwork Research Handbook., Routledge. Abstract.

Publications by category


Books

Miller A, Oats L (2016). Principles of international taxation. London, Bloomsbury Professional.
Lymer A, Oats L (2015). Taxation Policy and Practice. Birmingham, Fiscal Publications.
Telford B, Oats LM (2014). Accounting Principles for Tax Purposes. London, Bloomsbury Publishing.
Oats L (2012). Taxation: a Fieldwork Research Handbook., Routledge. Abstract.
Oats L, Tuck P (2008). The relationship between HM Revenue & Customs and large corporate taxpayers. London, Institute of Chartered Accountants in England and Wales Centre for Business Performance.

Journal articles

Onu D, Oats L (2016). Tax Talk: an Exploration of Online Discussions Among Taxpayers. Journal of Business Ethics, 1-14. Abstract.  Full text.
Onu D, Oats L (2016). “Paying tax is part of life”: Social norms and social influence in tax communications. Journal of Economic Behavior & Organization, 124, 29-42. Full text.
Oats LM, Onu D (2015). Social Norms and Tax Compliance: Theoretical overview and practical implications. Journal of Tax Administration, 1(1), 113-137. Abstract.
Mulligan E, Oats L (2015). Tax professionals at work in Silicon Valley. Accounting, Organizations and Society Abstract.  Full text.
Billings M, Oats L (2014). Innovation and pragmatism in tax design: Excess Profits Duty in the UK during the First World War. Accounting History Review, 24, 83-101. Abstract.
Oats L, Sadler P, Wynter C (2014). Taxing Jamaica: the stamp act of 1760 & Tacky's rebellion. eJournal of Tax Research, 12(1), 162-184. Abstract.  Full text.
Boden R, Oats L (2013). Article type: Guest editorial from: Journal of applied accounting research, Volume 14, Issue 3. Journal of Applied Accounting Research, 14(3).
Oats LM, Sadler P (2013). The Newspaper Stamp Duty: the Unseen Hand in First Amendment Theory. British Tax Review(3).
Oats LM, Rogers H (2013). The Use of Advance Pricing Agreements in Transfer Pricing Management. British Tax Review, 76-94.
Rogers H, Oats LM (2013). The development and growth of the use of the APA procedure: the UK and the US. British Tax Review
Gracia L, Oats L (2012). Boundary work and tax regulation: a Bourdieusian view. Accounting, Organizations and Society, 37(5), 304-321. Abstract.
Oats LM, Leigh Pemberton J (2012). Key principles for efficient tax administration and main reform challenges. European Commission Economic Papers, 463, 52-59.
Oats LM, Sadler PB (2011). A conceptual map of tax rule change. Australian Tax Forum, 26(2), 110-135. Abstract.  Full text.
Boden R, Killian S, Mulligan E, Oats L (2010). Critical perspectives on taxation. Critical Perspectives on Accounting, 21(7), 541-544.
Mulligan E, Oats L (2009). Tax Risk Management: Evidence from the US. British Tax Review, 1(6), 680-703. Full text.
Oats L, Sadler P (2008). Accounting for the Stamp Act Crisis. Accounting Historians Journal, 35(2), 101-143.
Oats L, Sadler P (2008). Tax and the Labour Market: Taxing Personal Services Income in the UK. Journal of Applied Law and Practice, 1(1), 59-79.
Frecknall Hughes J, Oats L (2007). King John’s Tax Innovations: Extortion, Resistance and the Establishment of the Principle of Taxation by Consent. Accounting Historians Journal, 34(2), 75-107.
Oats L, Sadler P (2007). Securing the Repeal of the Tax on Material Thought. Accounting Business and Financial History, 17(3), 355-373.
Oats L (2005). Distinguishing Closely-Held Companies for Taxation Purposes: Australian Experience 1930 – 1972. Accounting Business and Financial History, 15(1), 35-61.
Oats L, Sadler P (2004). Political Suppression or Revenue Raising? Taxing Newspapers during the French Revolutionary Wars. Accounting Historians' Journal, 31(1), 91-128.
Sadler P, Oats L (2002). This Great Crisis in the Republick of Letters: the Introduction in 1712 of Stamp Duties on Newspapers and Pamphlets. British Tax Review, 1(4), 353-366.
Oats L (2000). Undistributed Profits Tax in Australia. Australian Tax Forum, 15(2), 427-457.

Chapters

Oats LM, Morris GM (2015). Tax Complexity and Symbolic Power. In  (Ed) Tax Simplification, the Netherlands: Kluwer Law International, 25-40.  Abstract.  Full text.
Billings M, Oats L, de Cogan D (2015). The Board of Referees: “A Most Useful Addition to Fiscal Machinery”. In Harris P (Ed) Studies in the History of Tax Law, Oxford: Hart Publishing, 107-132.  Abstract.
Oats LM, Gracia L (2014). Taxation as a social and institutional practice. In Imam C (Ed) Wiley Dictionary of Management, Wiley.
Oats LM, Sadler P (2013). When accounting and law collide: the curious case of pre-1914 dividends in Australia. In Tiley J (Ed) Studies in Tax Law History, Oxford: Hart Publishing.
Oats L, Tuck P (2009). The increasing use of financial reporting specialists to secure tax compliance: a UK Study. In Evans C, Walpole M (Eds.) Tax Administration: Safe Harbours and New Horizons, Birmingham: Fiscal Publications.

Publications by year


2016

Miller A, Oats L (2016). Principles of international taxation. London, Bloomsbury Professional.
Onu D, Oats L (2016). Tax Talk: an Exploration of Online Discussions Among Taxpayers. Journal of Business Ethics, 1-14. Abstract.  Full text.
Onu D, Oats L (2016). “Paying tax is part of life”: Social norms and social influence in tax communications. Journal of Economic Behavior & Organization, 124, 29-42. Full text.

2015

Oats LM, Onu D (2015). Social Norms and Tax Compliance: Theoretical overview and practical implications. Journal of Tax Administration, 1(1), 113-137. Abstract.
Oats LM, Morris GM (2015). Tax Complexity and Symbolic Power. In  (Ed) Tax Simplification, the Netherlands: Kluwer Law International, 25-40.  Abstract.  Full text.
Mulligan E, Oats L (2015). Tax professionals at work in Silicon Valley. Accounting, Organizations and Society Abstract.  Full text.
Lymer A, Oats L (2015). Taxation Policy and Practice. Birmingham, Fiscal Publications.
Billings M, Oats L, de Cogan D (2015). The Board of Referees: “A Most Useful Addition to Fiscal Machinery”. In Harris P (Ed) Studies in the History of Tax Law, Oxford: Hart Publishing, 107-132.  Abstract.

2014

Telford B, Oats LM (2014). Accounting Principles for Tax Purposes. London, Bloomsbury Publishing.
Billings M, Oats L (2014). Innovation and pragmatism in tax design: Excess Profits Duty in the UK during the First World War. Accounting History Review, 24, 83-101. Abstract.
Oats LM, Gracia L (2014). Taxation as a social and institutional practice. In Imam C (Ed) Wiley Dictionary of Management, Wiley.
Oats L, Sadler P, Wynter C (2014). Taxing Jamaica: the stamp act of 1760 & Tacky's rebellion. eJournal of Tax Research, 12(1), 162-184. Abstract.  Full text.

2013

Boden R, Oats L (2013). Article type: Guest editorial from: Journal of applied accounting research, Volume 14, Issue 3. Journal of Applied Accounting Research, 14(3).
Oats LM, Sadler P (2013). The Newspaper Stamp Duty: the Unseen Hand in First Amendment Theory. British Tax Review(3).
Oats LM, Rogers H (2013). The Use of Advance Pricing Agreements in Transfer Pricing Management. British Tax Review, 76-94.
Rogers H, Oats LM (2013). The development and growth of the use of the APA procedure: the UK and the US. British Tax Review
Oats LM, Sadler P (2013). When accounting and law collide: the curious case of pre-1914 dividends in Australia. In Tiley J (Ed) Studies in Tax Law History, Oxford: Hart Publishing.

2012

Gracia L, Oats L (2012). Boundary work and tax regulation: a Bourdieusian view. Accounting, Organizations and Society, 37(5), 304-321. Abstract.
Oats LM, Leigh Pemberton J (2012). Key principles for efficient tax administration and main reform challenges. European Commission Economic Papers, 463, 52-59.
Oats L (2012). Taxation: a Fieldwork Research Handbook., Routledge. Abstract.

2011

Oats LM, Sadler PB (2011). A conceptual map of tax rule change. Australian Tax Forum, 26(2), 110-135. Abstract.  Full text.

2010

Boden R, Killian S, Mulligan E, Oats L (2010). Critical perspectives on taxation. Critical Perspectives on Accounting, 21(7), 541-544.

2009

Mulligan E, Oats L (2009). Tax Risk Management: Evidence from the US. British Tax Review, 1(6), 680-703. Full text.
Oats L, Tuck P (2009). The increasing use of financial reporting specialists to secure tax compliance: a UK Study. In Evans C, Walpole M (Eds.) Tax Administration: Safe Harbours and New Horizons, Birmingham: Fiscal Publications.

2008

Oats L, Sadler P (2008). Accounting for the Stamp Act Crisis. Accounting Historians Journal, 35(2), 101-143.
Oats L, Sadler P (2008). Tax and the Labour Market: Taxing Personal Services Income in the UK. Journal of Applied Law and Practice, 1(1), 59-79.
Oats L, Tuck P (2008). The relationship between HM Revenue & Customs and large corporate taxpayers. London, Institute of Chartered Accountants in England and Wales Centre for Business Performance.

2007

Frecknall Hughes J, Oats L (2007). King John’s Tax Innovations: Extortion, Resistance and the Establishment of the Principle of Taxation by Consent. Accounting Historians Journal, 34(2), 75-107.
Oats L, Sadler P (2007). Securing the Repeal of the Tax on Material Thought. Accounting Business and Financial History, 17(3), 355-373.

2005

Oats L (2005). Distinguishing Closely-Held Companies for Taxation Purposes: Australian Experience 1930 – 1972. Accounting Business and Financial History, 15(1), 35-61.

2004

Oats L, Sadler P (2004). Political Suppression or Revenue Raising? Taxing Newspapers during the French Revolutionary Wars. Accounting Historians' Journal, 31(1), 91-128.

2002

Sadler P, Oats L (2002). This Great Crisis in the Republick of Letters: the Introduction in 1712 of Stamp Duties on Newspapers and Pamphlets. British Tax Review, 1(4), 353-366.

2000

Oats L (2000). Undistributed Profits Tax in Australia. Australian Tax Forum, 15(2), 427-457.

External positions

  • 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.

Modules taught

Modules

2016/17