Dr Yige Zu

Contact Dr Yige Zu (email at yige.zu@durham.ac.uk)

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 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

Publications

Chapter in book

• Zu, Y. & Oats, L. (2019). The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries. In Tax Simplification: An African Perspective. Evans, C., Franzsen, R. & Stack, E. Pretoria University Law Press. 61-75.

Journal Article

• 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.
• 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. & 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. (2018). VAT/GST Thresholds and Small Businesses: Where to Draw the Line?. Canadian Tax Journal 66(2): 309-347.
• 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 (4): 418-437.