Dr Kathryn James teaches and researches in taxation law and policy with specific expertise in the value added tax (VAT) or goods and services tax (GST). Her research focuses on how ostensibly technical questions of taxation impact upon distributive justice.
Kathryn is a Discovery Early Career Research fellow from December 2019 to December 2024 for a project that examines - Whether Australia Can and Should Reform the GST (DE190100346). The project builds upon her research to date that has focused on explaining the rapid global rise of the VAT/GST. Her book, The Rise of the Value-Added Tax (Cambridge University Press, 2015), provided the first comprehensive account of the rise of the VAT and was informed by various disciplinary perspectives including politics, history, economics and the law.
Kathryn has published widely in a range of domestic and international journals (Monash Law Review, UNSW Law Journal, Theoretical Inquiries in Law, British Tax Review) and contributed to a range of publications (Oxford University Press, Hart) on tax law and distributive justice.