Yige Zu

Durham University

Assistant Professor in Tax Law

Palatine Centre

Stockton Rd

Durham, Durham DH1 3LE

United Kingdom

http://www.dur.ac.uk/directory/profile/?id=18505

SCHOLARLY PAPERS

9

DOWNLOADS

770

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (9)

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1.

The VAT Compliance Burden in the UK: A Comparative Assessment

(2020) British Tax Review 354-377
Number of pages: 25 Posted: 13 Oct 2020
Yige Zu, Chris Evans and Richard Krever
Durham University, University of New South Wales and University of Western Australia Law School
Downloads 199 (234,487)

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Brexit; Comparative law; Compliance costs; OECD; VAT

2.

Review of the 13th International Conference on Tax Administration, Sydney, 2018: Tax System Integrity in a Digital Age

(2018) 4(2) Journal of Tax Administration 127-135
Number of pages: 9 Posted: 20 Dec 2018
Yige Zu and Richard Krever
Durham University and University of Western Australia Law School
Downloads 137 (321,241)

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3.

VAT/GST Thresholds and Small Businesses: Where to Draw the Line?

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 66, No. 2, 2018
Number of pages: 40 Posted: 27 Jun 2018
Yige Zu
Durham University
Downloads 126 (342,214)
Citation 1

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VAT, GST, Voluntary registration, Bunching, Small business, Tax simplification

4.

Reforming VAT Concessions: A Tax Expenditure Analysis

British Tax Review 418-437, 2017
Number of pages: 21 Posted: 22 Nov 2017 Last Revised: 09 Dec 2017
Yige Zu
Durham University
Downloads 110 (377,270)
Citation 1

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VAT concessions, reduced rates, zero rate, exempt supplies, tax expenditure

5.

GST Cash and Accrual Mismatches: Avoiding the Avoidance

(2017) 46(4) Australian Tax Review 271-283
Number of pages: 13 Posted: 19 Dec 2017
Yige Zu and Richard Krever
Durham University and University of Western Australia Law School
Downloads 88 (437,170)

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GST/VAT mismatches, cash-basis accounting, accrual-basis accounting, tax avoidance, SAAR, GAAR

6.

China's VAT on Exports: The Glacial Shift from a Heavy Hand to the Invisible Hand

(2017) 88 (8) Tax Notes International 767-777
Number of pages: 12 Posted: 07 Dec 2017 Last Revised: 16 Dec 2017
Yige Zu
Durham University
Downloads 49 (590,910)

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7.

Developing VAT Treaties: International Tax Cooperation in Times of Global Recovery

Zu Y (2021). Developing VAT treaties: international tax cooperation in times of global recovery. Legal Studies 1–19. https://doi.org/10.1017/lst.2021.37
Number of pages: 19 Posted: 18 Aug 2021
Yige Zu
Durham University
Downloads 28 (716,853)

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international tax, value added tax, COVIDrecovery, tax treaties, international cooperation

8.

The United Kingdom Has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System

UWA Working Paper 20202; may be cited as Yige Zu and Richard Krever, ‘The UK has spoken: The receding impact of European jurisprudence on the UK interpretation of the common VAT system’ (2020) 49(1) Common Law World Review 75-91
Number of pages: 17 Posted: 14 Sep 2020
Yige Zu and Richard Krever
Durham University and University of Western Australia Law School
Downloads 26 (731,284)

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9.

Statutory Interpretation after Brexit: Implications from a Case Study of VAT

Y. Zu, 'Statutory interpretation after Brexit: implications from a case study of VAT' Legal Studies (2022) (Online first)
Number of pages: 17 Posted: 16 Dec 2022
Yige Zu
Durham University
Downloads 7 (893,230)

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value added tax; Brexit; statutory interpretation; CJEU