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Professor Lynne Oats

Professor
Taxation and Accounting
The Business School University of Exeter
United Kingdom

Biography

Lynne Oats is Professor of Taxation and Accounting, University of Exeter Business School, Co-Director of the Tax Administration Research Centre. She worked at the Australian Taxation Office for 10 years and has been a tax academic in Australia and the UK for 29 years. 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 a particular interest in new initiatives in relations between large corporate taxpayers, tax advisers and tax authorities and is part of an EU funded research consortium, FairTax. Lynne plays an active role in the tax academic community and has recently been appointed as a Commissioner on the Charity Tax Commission. In addition to publishing numerous journal articles and book chapters, Lynne is Managing Editor of Journal of Tax Administration, Assistant Editor (Accounting) of 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.  

Research Interest

Social theory and taxation, Tax policy and practice, Tax history.

Publications

  • Onu D, Oats L (2016). “Paying tax is part of life”: Social norms and social influence in tax communications. Journal of Economic Behavior & Organization, 124, 29-42.

  • Mulligan E, Oats L (2016). Tax and performance measurement: an inside story. Advances in Taxation, 23, 59-85.

  • Onu D, Oats L (2016). Tax Talk: an Exploration of Online Discussions Among Taxpayers. Journal of Business Ethics, 1-14.

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