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Durham University

Durham Law School

Staff profile

Dr Yige Zu

Assistant Professor in Tax Law in the Durham Law School
Telephone: +44 (0) 191 33 40452
Room number: PCL182

Contact Dr Yige Zu (email at


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 a paper looking at tax compliance costs in the UK and policy implications; an empirical study of uncertainty and complexity in UK tax law; and an examination of the necessity and desirability of adoption of VAT treaties based on experience of income tax treaties.

Research Interests

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

Teaching Areas

  • International tax law
  • UK revenue law


Chapter in book

Journal Article