Lynne Oats is Emeritus Professor of Taxation and Accounting at Exeter University, UK, and was formerly Deputy Director of the Tax Administration Research Centre and Vice Chair of the UK Tax Research Network. She is a member of the Editorial Advisory Panel of the British Tax Review journal. Lynne has been involved in this project since its inception and is joined in this edition by Dr Jennifer E. Farrell, Assistant Professor (Law) at Western University, Ontario, Canada and Associate Research Fellow at the University of Exeter Business School, UK, and Dr Rodrigo Ormeño-Pérez, Associate Professor in the Department of Accounting & Finance at University of Limerick, Ireland and Assistant Professor in Taxation at Birmingham Business School, UK.