Staff profile

Biography

Yige joined Durham Law School as an Assistant Professor in Commercial and Corporate Law in September 2019. Prior to this, she held a joint appointment as a Lecturer in Law at the University of Exeter Law School and a Lecturer in Taxation at the University of Exeter Business School. She obtained her PhD from the University of Leeds and LLM, with Distinction, from Durham University.

Yige’s research focuses on tax law and policy, including VAT, international taxation and tax administration. Her research has been published in internationally leading tax journals. She is regularly invited to speak at international conferences, seminars and colloquia. Among recent events are academic symposia in Australia, South Africa and Belgium. Her current research projects include an empirical study of uncertainty and complexity in UK tax law and a paper looking at the implications of Brexit on UK VAT law.

• EU tax law
• International taxation
• Tax administration
• VAT

Book review

• Zu, Y. (2022). European VAT and the Sharing Economy, by G. Beretta, (Kluwer Law International, 2019), 448pp., £116, ISBN: 978-9-403-51435-2. British Tax Review, 230-232

Chapter in book

• Zu, Y. (2023). China's VAT in the Digitalized Economy. In Y. Xu (Ed.), VAT in the Digital Era: Unilateral and Multilateral Options for Reform. Oxford University Press
• Zu, Y. (2023). A Case for VAT Treaties: International Tax Cooperation for Sustainable Recovery. In D. de Cogan, A. Brassey, & P. Harris (Eds.), Tax Law in Times of Crisis and Recovery (189-202). Hart Publishing
• Zu, Y., & Oats, L. (2019). The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries. In C. Evans, R. Franzsen, & E. Stack (Eds.), Tax Simplification: An African Perspective (61-75). Pretoria University Law Press

Journal Article

• Zu, Y. (2023). Statutory Interpretation after Brexit: Implications from a Case Study of VAT. Legal Studies, 43(2), 295-311. https://doi.org/10.1017/lst.2022.41
• Zu, Y. (2022). Developing VAT Treaties: International Tax Cooperation in Times of Global Recovery. Legal Studies, 42(1), 159-177. https://doi.org/10.1017/lst.2021.37
• Zu, Y., & Krever, R. (2020). The United Kingdom has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System. Common Law World Review, 49(1), 75-91. https://doi.org/10.1177/1473779520907099
• Zu, Y., Evans, C., & Krever, R. (2020). The VAT Compliance Burden in the UK: A Comparative Assessment. British Tax Review, 2020(3), 354-377
• Zu, Y. (2018). VAT/GST Thresholds and Small Businesses: Where to Draw the Line?. Canadian tax journal, 66(2), 309-347
• Zu, Y., & Krever, R. (2018). Review of the 13th International Conference on Tax Administration, Sydney, 2018: Tax System Integrity in a Digital Age. Journal of tax administration, 4(2), 127-135
• Zu, Y. (2017). China’s VAT on Exports: The Glacial Shift from a Heavy Hand to the Invisible Hand. Tax notes international, 88(8), 767-777
• Zu, Y., & Krever, R. (2017). GST Cash and Accrual Mismatches: Avoiding the Avoidance. Australian Tax Review, 46(4), 271-283
• Zu, Y. (2017). Reforming VAT Concessions: A Tax Expenditure Analysis. British Tax Review, 418-437