Kathryn James

University of Melbourne - Melbourne Law School

185 Pelham Street

Melbourne, VIC 3010

Australia

SCHOLARLY PAPERS

13

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Top 31,806

in Total Papers Downloads

3,061

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (13)

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
University of Melbourne - Melbourne Law School
Downloads 1,391 (27,305)
Citation 2

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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
University of Melbourne - Melbourne Law School
Downloads 434 (128,316)

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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.

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
University of Melbourne - Melbourne Law School
Downloads 235 (247,233)
Citation 1

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

4.

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
University of Melbourne - Melbourne Law School
Downloads 190 (299,824)

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

5.

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
University of Melbourne - Melbourne Law School
Downloads 189 (301,293)

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

6.

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 University of Melbourne - Melbourne Law School
Downloads 164 (341,409)
Citation 1

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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
University of Melbourne - Melbourne Law School and Vienna University of Economics and Business
Downloads 151 (366,013)

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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
University of Melbourne - Melbourne Law School and Vienna University of Economics and Business
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8.

A History Of Critical Tax in Australia

Kathryn James, ‘A History of Critical Tax in Australia’ (2022) 51(2) Australian Tax Review 118 (draft copy)
Number of pages: 30 Posted: 22 Sep 2022 Last Revised: 28 Nov 2022
Kathryn James
University of Melbourne - Melbourne Law School
Downloads 112 (460,765)

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Tax history, critical tax, Australian tax reform

9.

VAT and Transfer Pricing

Robert van Brederode (ed) Virtues and Fallacies of the Value-Added Tax: An Evaluation After 50 Years (Kluwer Law International, 2021), chapter 10
Number of pages: 55 Posted: 23 Sep 2022
Kathryn James and Karoline Spies
University of Melbourne - Melbourne Law School and Independent
Downloads 75 (595,869)

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VAT, income tax, transfer pricing

10.

Value-Added Tax Adjustments

Robert van Brederode (ed) Virtues and Fallacies of the Value-Added Tax: An Evaluation After 50 Years (Kluwer Law International, 2021), chapter 9
Number of pages: 60 Posted: 23 Sep 2022
Kathryn James and Karoline Spies
University of Melbourne - Melbourne Law School and Independent
Downloads 37 (818,941)

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VAT, adjustments, consumption tax

11.

Reconsidering the Case for Tax Reform during a Crisis

(2021) 47(2) Monash Law Review 1
Number of pages: 50 Posted: 13 Dec 2022
Kathryn James
University of Melbourne - Melbourne Law School
Downloads 34 (843,002)

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Goods and Services Tax (GST), Value Added Tax (VAT), tax reform, economic justice

12.

The Fast and the Furious: Exploring the Limits of Law and Economics Through a Campaign to Repeal the Luxury Car Tax

(2022) 45(3) UNSW Law Journal 1043
Number of pages: 42 Posted: 06 Oct 2022
Kathryn James
University of Melbourne - Melbourne Law School
Downloads 30 (876,756)

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Law and Economics, Luxury Car Tax, Distributive Justice, Selective Excise Taxes, Luxury Taxes, Efficiency

13.

The Carter Commission and the Value-Added Tax (VAT): A Prescient Review of the VAT Before its Time Had Come

THE QUEST FOR TAX REFORM CONTINUES: THE ROYAL COMMISSION ON TAXATION FIFTY YEARS LATER, KIM BROOKS (ED), THOMSON REUTERS/CARSWELL, 2013
Number of pages: 28 Posted: 24 Oct 2022
Kathryn James
University of Melbourne - Melbourne Law School
Downloads 19 (982,500)

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tax, VAT, tax history, Canada