Fiscal Citizenship University of Exeter
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About us

Fiscal citizenship is an interdisciplinary research project that is based at the University of Exeter, UK; Würzburg University, Germany and the University of Calgary, Canada.

We are a multidisciplinary team and started work on the project in March 2021 ang bring together a team of scholars from different academic backgrounds to study attitudes towards paying taxes in the three countries.


Core research team:


Lotta Björklund Larsen

Research Fellow, Tax Administration Research Centre, University of Exeter


Jonathan Farrar

Associate Professor in Accounting, Wilfrid Laurier University


Martin Fochmann

Professor at the Free University of Berlin

Till-Arne Hahn

Assistant Professor Accounting, HEC Montréal

Bio coming soon

Oliver James photo

Oliver James

Professor of Politics, University of Exeter

Dirk Kiesewetter

Professor of Tax Accounting, Julius-Maximilians-Universität Würzburg


Hans-Joachim Lauth

Professor of Comparative Politics and Systems Studies, Julius-Maximilians-Universität Würzburg


Lynne Oats

Professor of Taxation and Accounting, University of Exeter

Ralf P. Schenke

Ralf P. Schenke

Professor of Public Law, German, European and International Tax Law, Julius-Maximilians-Universität Würzburg

Kim-Lee Tuxhorn

Assistant Professor of Political Science, University of Calgary

Associate Researchers

Charlotte Schmidt


Eva Matthaei


Angelika Mohr

Andre Cropped

André Machwart

Felix Wilson 3

Felix Wilson


Josef Wunderlich

Chris Bruns Cropped

Christoffer Bruns


Clare Maudling

Advisory Board

Allison Christians

H. Heward Stikeman Chair in Tax Law

Judith Freedman

Pinsent Masons Professor of Tax Law and Policy

Erich Kirchler

Professor of Psychology

Emer Mulligan

Personal Professor in Taxation and Finance

Sven Steinmo

Professor of Politics

Caren Sureth-Sloane

Professor or Business Administration


Our work is funded by three funding bodies under the auspices of the Open Research Area programme


Social Sciences and Humanities Research Council (SSHRC)

Deutsche Forschungsgemeinschaft (DFG) Germany

Economic and Social Research Council (ESRC) UK