Professor Lynne Oats

About me:

Lynne Oats is Professor of Taxation and Accounting, University of Exeter Business School,and formerly Deputy Director of the Tax Administration Research Centre. Lynne worked at the Australian Taxation Office for 10 years before moving to academia in 1988, initially at Curtin University of Technology, Western Australia and then moved to the UK in 1999, initially at Sheffield Hallam University, then Warwick University (2002-2010) and finally Exeter University from 2010 until 2020. Lynne retired from her full time role in December 2020, and is now working part time leading a new £1.3m ESRC funded 3 year research project entitled Fiscal Citizenship.

Lynne’s research interests centre on taxation as a social and institutional practice, embracing historical and contemporary tax policy both nationally and internationally. She has a particular interest in new initiatives in relations between large corporate taxpayers, tax advisers and tax authorities and was part of an EU funded research consortium, FairTax (2015 - 2019). Lynne plays an active role in the tax academic community and served as a Commissioner on the Charity Tax Commission (2017-2019).

In addition to publishing numerous journal articles and book chapters, Lynne was founder and Managing Editor of Journal of Tax Administration (2015 - 2020), Associate Editor Accounting Forum (2018-2020) and is currently Subject Editor (Accounting) of British Tax Review. She is an editorial board member of Critical Perspectives on Accounting, Advances in Taxation. Lynne is co-author of Taxation Policy and Practice, and Principles of International Taxation. Lynne’s 2012 edited book Taxation: A Fieldwork Research Handbook is widely drawn on by scholars across the globe.

Nationality: British

Interests:

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

Qualifications:

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