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Dr Yige Zu

Dr 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) and was a visiting researcher at the Université catholique de Louvain (Belgium). Yige has been awarded a PhD by the University of Leeds and an LLM with Distinction by Durham University. 

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 (2018). Tax System Integrity in a Digital Age. Journal of Tax Administration, 4, 127-135. Full text.
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.

Chapters

Zu Y, Oats L (2019). The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries. In Evans C, Franzsen R, Stack L (Eds.) Tax Simplification: an African Perspective, Pretoria University Law Press. Abstract.  Full text.

Publications by year


2019

Zu Y, Oats L (2019). The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries. In Evans C, Franzsen R, Stack L (Eds.) Tax Simplification: an African Perspective, Pretoria University Law Press. Abstract.  Full text.

2018

Zu Y, Krever R (2018). Tax System Integrity in a Digital Age. Journal of Tax Administration, 4, 127-135. Full text.
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.