Kathryn teaches and researches in the areas of comparative taxation law and policy, administrative law and property law. She adopts an interdisciplinary approach to research on comparative tax law and policy. Her research focuses on explaining the rapid global rise of the Value-Added Tax (VAT) known in Australia as the Goods and Services Tax (GST).
Kathryn James's Articles
GST double-dip risk
The complexity of GST reforms might jeopardise the necessary cooperation of overseas businesses, and place consumers at risk of being wrongly charged.