Kathryn James

Dr

20072022
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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

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

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