Kathryn James

Dr

Accepting PhD Students

20072024
If you made any changes in Pure these will be visible here soon.

Research Output 2007 2018

2018

Applying the GST to imports of low-value goods in Australia

James, K., Aug 2018, In : Australian Tax Review. 47, 2, p. 83-113 31 p.

Research output: Contribution to journalArticleResearchpeer-review

2017

Relevance of the OECD International VAT/GST guidelines for non‑OECD countries

James, K. & Ecker, T., 1 Apr 2017, In : Australian Tax Forum. 32, 2, p. 317-376 60 p.

Research output: Contribution to journalArticleResearchpeer-review

The justice of the tax base and the case for income tax

Emerton, P. C. & James, K. A., 2017, Philosophical foundations of Tax Law. Bhandari, M. (ed.). 1st ed. Oxford: Oxford University Press, p. 125-166 42 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

2015
14 Citations (Scopus)

The Rise of the Value-Added Tax

James, K. A., 2015, 1st ed. New York, US: Cambridge University Press. 476 p.

Research output: Book/ReportBookResearchpeer-review

2013

The Carter Commission and the value-added tax (VAT): a prescient review of the VAT before its time had come

James, K. A., 2013, The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later. Brooks, K. (ed.). Toronto Canada: Carswell, p. 155 - 177 23 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

2011

Exploring the origins and global rise of VAT

James, K., 2011, The VAT Reader: What a Federal Consumption Tax Would Mean for America. Phillips, C. (ed.). 1st ed. Arlington USA: Tax Analysts, p. 15 - 22 8 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Other

2010
6 Citations (Scopus)

An examination of convergence and resistance in global tax reform trends

James, K., 2010, In : Theoretical Inquiries in Law. 11, 2, p. 475 - 496 22 p.

Research output: Contribution to journalArticleResearchpeer-review

2009

Antagonism and acceptances: Case studies of consumption tax

James, K. A., 2009, p. -. 0 p.

Research output: Contribution to conferenceOtherOther

The politics of tax reform: A comparative analysis of the adoption of value added taxes in Australia, Canada and the United States

James, K. A., Likhovsky, A. (ed.), Dagan, T. (ed.), Margalioth, Y. (ed.) & Krever, R. (ed.), 2009, p. 1 - 40. 40 p.

Research output: Contribution to conferenceOtherOther

We of the 'Never Ever': The history of the introduction of a goods and services tax in Australia from 1970 to 2005

James, K. A., 2009, Studies in the History of Tax Law, Volume 3. Tiley, J. (ed.). United Kingdom: Hart Publishing, p. 139 - 174 36 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

2007

We of the never ever: The History of the Introduction of a Goods and Services Tax in Australia

James, K. A., 2007, In : British Tax Review. 2007, 3, p. 320 - 348 29 p.

Research output: Contribution to journalArticleResearchpeer-review