Ms Kathryn James

Publications

2011

'Exploring the Origins and Global Rise of VAT', invited chapter for The VAT Reader: What a Federal Consumption Tax would mean for America (Tax Analysts, Arlington VA, 2011)

2009

'Comparative perspectives on the value add: Four decades of value added tax reform in Australia, Canada and the United States' Theoretical Inquiries in Law (forthcoming)

'We of the "Never Ever": The History of the Introduction of a Goods and Services Tax in Australia from 1970 to 2005' in Tiley, J (Ed) Studies in the History of Tax Law Volume 3 (2009)

'A value added tax for the United States? How politics and history effect the debate on introduction and design' (forthcoming)

'Comparative perspectives on the value add: Four decades of value added tax reform in Australia, Canada and the United States', presented at the International Conference on Tax Law and Culture, Cegla Centre for Interdisciplinary Research of the Law (Tel Aviv University), and at the Taxation Law and Policy Research Institute, Monash University Prato Centre, Italy, June 2009.

2007

'The troubled history of consumption tax reform: A critical account of the history of consumption tax reform in Australia and the United States’ presented at the Law and Society conference, Humboldt University, Berlin, July 2007.

'Tales from the "Never Ever": An analysis of the dynamics of consumption tax reform in Australia and the United States’ presented at the Historical Perspectives on Tax Law and Policy conference, University of California Los Angeles (UCLA) School of Law, Los Angeles, California, July 2007.

2006

'We of the "Never Ever": The history of the introduction of a goods and services tax in Australia’, presented at the History of Tax Law conference, Law Faculty, University of Cambridge, July 2006.