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 Yige Zu

Yige Zu

Lecturer in Taxation

2569

+44 (0) 1392 722569

1.15
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

Yige holds a joint appointment as a Lecturer in Taxation in the Business School and a Lecturer in Law in the Law School. She is a member of Tax Administration Research Centre (TARC). Yige obtained an LLM, with Distinction, from Durham University and is currently completing her PhD at the University of Leeds. She was a visiting researcher at the Université catholique de Louvain (Belgium).

Research interests

The focus of Yige’s research is issues in tax law and policy. These include VAT, international taxation and tax administration. Yige’s research articles have been published in leading tax journals. Her current research includes a book on the concept of “consideration” in VAT law with a number of prominent international tax scholars. The work looks at how the fundamental commercial concept is evolving in an environment of technological developments and business innovations.

Key publications | Publications by category | Publications by year

Publications by category


Journal articles

Zu Y, Krever R (In Press). Tax System Integrity in a Digital Age. Journal of Tax Administration
Zu Y (2018). VAT/GST Thresholds and Small Businesses: Where to Draw the Line?. Canadian Tax Journal, 66(2), 309-347. Full text.
Zu Y (2017). China’s VAT on Exports: the Glacial Shift from a Heavy Hand to the Invisible Hand. Tax Notes International, 88, 767-777. Full text.
Zu Y, Krever R (2017). GST Cash and Accrual Mismatches: Avoiding the Avoidance. Australian Tax Review, 46, 271-283.
Zu Y (2017). Reforming VAT Concessions: a Tax Expenditure Analysis. British Tax Review, 418-437.

Publications by year


In Press

Zu Y, Krever R (In Press). Tax System Integrity in a Digital Age. Journal of Tax Administration

2018

Zu Y (2018). VAT/GST Thresholds and Small Businesses: Where to Draw the Line?. Canadian Tax Journal, 66(2), 309-347. Full text.

2017

Zu Y (2017). China’s VAT on Exports: the Glacial Shift from a Heavy Hand to the Invisible Hand. Tax Notes International, 88, 767-777. Full text.
Zu Y, Krever R (2017). GST Cash and Accrual Mismatches: Avoiding the Avoidance. Australian Tax Review, 46, 271-283.
Zu Y (2017). Reforming VAT Concessions: a Tax Expenditure Analysis. British Tax Review, 418-437.