Fiscal Citizenship University of Exeter
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Lynne Oats

Lynne Oats is Professor of Taxation, University of Exeter Business School, where she was previously Deputy Director of the Tax Administration Research Centre

She worked at the Australian Taxation Office between 1978 and 1988 years and has been a tax academic in Australia and the UK since 1988.. 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 an 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. Lynne plays an active role in the tax academic community and has served as a Commissioner on the Charity Tax Commission.

In addition to publishing numerous journal articles and book chapters, Lynne is Subject Editor (Accounting) British Tax Review, and has published widely in the accounting and taxation fields. She is co-author of Taxation Policy and Practice, Principles of International Taxation and Accounting Principles for Tax Purposes. Lynne’s 2012 edited book Taxation: A Fieldwork Research Handbook contains contributions from tax scholars from across the globe.