Kathryn James

Monash University - Faculty of Law

Wellington Road

Clayton, Victoria 3800

Australia

http://www.law.monash.edu.au/staff/kjames.html

SCHOLARLY PAPERS

7

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in Total Papers Downloads

979

CITATIONS

2

Scholarly Papers (7)

1.

Exploring the Origins and Global Rise of VAT

The VAT Reader (Tax Analysts), 15-22
Number of pages: 8 Posted: 09 Jul 2013 Last Revised: 20 Aug 2013
Kathryn James
Monash University - Faculty of Law
Downloads 425 (67,215)
Citation 1

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tax, tax policy, value-added tax

2.

The Rise of the Value-Added Tax - Introduction

The Rise of the Value Added Tax (Cambridge University Press, 2015)
Number of pages: 14 Posted: 16 Jun 2015
Kathryn James
Monash University - Faculty of Law
Downloads 193 (155,983)

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value added tax, tax, tax policy, fiscal policy, policy convergence, political science, public choice, historical institutionalism, fiscal sociology, VAT reform, United States VAT reform, GST Australia

3.

An Examination of Convergence and Resistance in Global Tax Reform Trends

Theoretical Inquiries in Law, Vol. 11, p. 475, 2010, Monash University Faculty of Law Legal Studies Research Paper No. 2010/59
Number of pages: 23 Posted: 17 Nov 2011
Kathryn James
Monash University - Faculty of Law
Downloads 152 (192,208)

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Value-Added Tax, VAT, Australia, Canada, United States, localized resistance, convergence

4.

We of the 'Never Ever': The History of the Introduction of a Goods and Services Tax in Australia

British Tax Review, 320-348, 2007
Number of pages: 16 Posted: 21 Aug 2013
Kathryn James
Monash University - Faculty of Law
Downloads 104 (256,566)

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Value-Added Tax, Tax, Fiscal Policy, Tax History

5.

The Justice of the Tax Base and the Case for Income Tax

Patrick Emerton and Kathryn James, 'The Justice of the Tax Base and the Case for Income Tax' in Bhandari, Monica (ed) The Philosophical Foundations of Tax Law (Oxford University Press, 2017)
Number of pages: 42 Posted: 23 May 2018
Patrick Emerton and Kathryn James
Monash University - Faculty of Law and Monash University - Faculty of Law
Downloads 42 (414,346)

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Taxation, distributive justice, Rawls, income tax, wealth tax, value added tax

Relevance of the OECD International VAT/GST Guidelines for Non‑OECD Countries

(2017) 32(2) Australian Tax Forum 317-376
Number of pages: 60 Posted: 18 Jan 2018
Kathryn James and Thomas Ecker
Monash University - Faculty of Law and Vienna University of Economics and Business
Downloads 37 (443,862)

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Value Added Tax, Goods and Services Tax, OECD, International VAT/GST Guidelines, Digital Supplies

Relevance of the OECD International VAT/GST Guidelines for Non‑OECD Countries

Australian Tax Forum, Vol. 32(2), 2017
Number of pages: 60 Posted: 27 Jul 2017
Kathryn James and Thomas Ecker
Monash University - Faculty of Law and Vienna University of Economics and Business
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7.

Applying the GST to Imports of Low-Value Goods in Australia

Applying the GST to imports of low value goods in Australia, (2018) 47 AT Rev 83
Number of pages: 31 Posted: 26 Dec 2018
Kathryn James
Monash University - Faculty of Law
Downloads 26 (484,935)

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Goods and Services Tax, Value Added Tax, Tax Law, Tax policy