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Professor Simon James

Professor Simon James

Honorary Associate Professor in Economics


Simon James joined the University in 1976 having previously held a research post at the London School of Economics. He has held visiting positions at seven universities overseas and taught at the London School of Economics, the Australian National University, the University of Canterbury New Zealand and HM Treasury. He has presented over 100 research papers externally including over 70 overseas and received research awards from the ESRC (four awards), British Academy, Nuffield Foundation, HMRC, Department for Environment, Food and Rural Affairs, Research Board of the Institute of Chartered Accountants in England and Wales and the Scottish Accountancy Trust for Education and Research. His current and recent research includes behavioural economics, tax simplification, digitalisation of tax, taxpayer views on tax evasion and the taxation of older people on lower incomes.

Simon’s teaching at Exeter has included Economics, Public Finance, Taxation, Finance, International Financial Management and International Business. He has also supervised a large number of research students.

Simon has been a member of St John Ambulance since 1992 serving both as an operational member and trainer and has had secondments as ambulance crew to the regular ambulance service.

Nationality: British

Research interests

  • Behavioural Economics
  • Economic aspects of taxation
  • Tax administration

The application of behavioural economics to taxation, especially tax administration. A particular issue is how far the concept of ‘nudging’ can be used to improve tax compliance.

Research projects

Current projects include the digitalisation of taxation and opinions regarding tax evasion, both in collaboration with colleagues overseas. Another current project is investigating the taxation of older people on lower incomes based on case files of the tax charity, Tax Volunteers, which runs Tax Help for Older People. This is being undertaken in collaboration with colleagues at the University of Nottingham and the University of Sheffield.

Key publications | Publications by category | Publications by year

Key publications


Budak T, James S (2018). The Level of Tax Complexity: a Comparative Analysis between the UK and Turkey Based on the OTS Index. International Tax Journal, 44, 27-40. Full text.
Budak T, James SR, Sawyer A (2016). International experiences of tax simplification and distinguishing between necessary and unnecessary complexity. eJournal of Tax Research, 14(2), 337-358. Full text.
James S, Sawyer A, Budak T (2016). The Complexity of Tax Simplification Experiences from Around the World., Springer. Abstract.
Budak T, James SR (2016). The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey and he UK. eJournal of Tax Research, 14(2), 426-454. Full text.
James SR, Alley C, Bentley D (2015). Politics and tax reform: a comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom. Revenue Law Journal, 24(1), 1-25. Abstract.  Full text.
James SR (2015). The Contribution of the UK's Behavioural Insights Team. International Journal of Applied Behavioral Economics, 4(2), 53-70. Abstract. DOI.

Publications by category


Books

James SR, Nobes CW (2018). The Economics of Taxation: Principles, Policy and Practice. Birmingham, Fiscal Publications. Abstract.
James SR, Nobes CW (2017). The Economics of Taxation: Principles, Policy and Practice. Birmingham, Fiscal Publications. Abstract.
James S, Sawyer A, Budak T (2016). The Complexity of Tax Simplification Experiences from Around the World., Springer. Abstract.
James SR, Nobes CW (2016). The Economics of Taxation: Principles, Policy and Practice. Birmingham, Fiscal Publications. Abstract.
James SR, Nobes CW (2015). The Economics of Taxation: Principles, Policy and Practice. Birmingham, Fiscal Publications.
James SR, Nobes C (2014). The Economics of Taxation: Principles, Policy and Practice 14th ed 2014/15. Birmingham, Fiscal Publications.
Frecknall-Hughes J, James SR, McIlwhan R (2014). The Tax Implications of Scottish Independence or Further Devolution. Edinburgh, Institute of Chartered Accountants in Scotland. Full text.
James S (2012). A Dictionary of Taxation. Cheltenham UK, Northampton, Mass. USA, Edward Elgar.
James S, Edwards A (2010). An Annotated Bibliography of Tax Compliance and Compliance Costs. , ESRC. Abstract.  Full text.
Lamb M, Lymer A, Freedman J, James SR (2005). Taxation: an Interdisciplinary Approach to Research. Oxford, Oxford University Press.
James SR, Stebbings C (2004). A Dictionary of Legal Quotations. Delhi, Universal Book Traders.
James SR (eds)(2002). Taxation: Critical Perspectives on the World Economy. London and New York, Routledge.
James S (1995). Self-Assessment and the UK Tax System. London, the Research Board, the Institute of Chartered Accountants in England and Wales.
Jordan B, Redley M, James S (1994). Putting the Family First: Identities, Decisions, Citizenship. London, University College London Press.
Jordan B, James S, Kay H, Redley M (1992). Trapped in Poverty? Labour-market decisions in low-income households. London and New York, Routledge.
James SR, Parker RH (1990). A Dictionary of Business Quotations. London; New York, Routledge; Simon and Schuster.
James S, Lewis A, Allison F (1987). The Comprehensibility of Taxation: a Study of Taxation and Communications. Aldershot, Gower Publishing Company.
James SR (1982). Pears Guide to Money and Investment. London, Pelham Books.
James SR (1981). A Dictionary of Economic Quotations. London; Totowa, New Jersey, Croom Helm and Barnes & Noble.
Barr NA, James SR, Prest AR (1977). Self-Assessment for Income Tax. London, Heinemann.

Journal articles

Budak T, James S (2018). The Level of Tax Complexity: a Comparative Analysis between the UK and Turkey Based on the OTS Index. International Tax Journal, 44, 27-40. Full text.
Budak T, James SR, Sawyer A (2016). International experiences of tax simplification and distinguishing between necessary and unnecessary complexity. eJournal of Tax Research, 14(2), 337-358. Full text.
James SR (2016). The International Conference on Tax Administration. Journal of Tax Administration, 2(2), 109-119. Full text.
Budak T, James SR (2016). The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey and he UK. eJournal of Tax Research, 14(2), 426-454. Full text.
James SR, Maples A (2016). The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand. eJournal of Tax Research, 14(2), 455-485. Full text.
James SR, Alley C, Bentley D (2015). Politics and tax reform: a comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom. Revenue Law Journal, 24(1), 1-25. Abstract.  Full text.
James SR, Sawyer A, Wallschutzky I (2015). Tax simplification: a review of initiatives in Australia, New Zealand and the United Kingdom. eJournal of Tax Research, 13(1), 280-302. Full text.
James SR (2015). The Contribution of the UK's Behavioural Insights Team. International Journal of Applied Behavioral Economics, 4(2), 53-70. Abstract. DOI.
Frecknall-Hughes J, James SR, McIlwan R (2014). Informing the decision - the tax implications of Scottish devolution or further devolution. Focus on Research: the Research Newsletter of the Institute of Chartered Accountants of Scotland
James SR (2014). The Importance of Fairness in Tax Policy: Behavioral Economics and the UK Experience. International Journal of Applied Behavioral Economics, 3(1), 1-12. Abstract.  Full text. DOI.
James SR, Wallschutzky I, Alley C (2013). The Henry Report and the Taxation of Work Related Expenses:Principles versus Practice. Journal of Finance and Management in Public Services, 11(2), 46-58. Abstract.  Full text.
James SR (2012). Behavioural economics and the risks of tax administration. eJournal of Tax Research, 10(2), 345-363. Abstract.  Full text.
James S (2012). The Contribution of Behavioral Economics in Explaining the Gap between the Theory and Practice of Tax Reform in the United Kingdom. Journal of Socioeconomics, 41(4), 468-475. Abstract. DOI.
James SR (2011). Does business school research have to be "excellent" to benefit business school teaching?. The International Journal of Management Education, 9(2), 37-47. Abstract. DOI.
James SR (2010). Combining the Contributions of Behavioral Economics and Other Social Sciences in Understanding Taxation and Tax Reform. Behavioral & Experimental Economics eJournal Abstract.  Full text.
James SR (2008). A Look Back: VAT in the United Kingdom After 35 Years. Tax Notes International, 52(3), 211-216.
James SR, Edwards A (2008). Developing Tax Policy in a Complex and Changing World. Economic Analysis and Policy, 38(1), 35-53. Abstract.  Full text.
James SR, Alley C (2008). Successful Tax Reform: the Experience of Value Added Tax in the United Kingdom and Goods and Services Tax in New Zealand. Journal of Finance and Management in Public Services, 8(1), 35-47. Abstract.
James SR, Edwards A (2007). A Strategic Approach to Personal Income Tax Reform. Australian Tax Forum, 22(2), 105-126. Abstract.
Yang B, Lester D, James SR (2007). Attitudes Toward Buying Online as Predictors of Shopping Online for British and American Respondents. CyberPschology and Behavior, 10(2), 198-203. Abstract.
James SR (2007). Developing a Strategy for Tax Reform. Asia-Pacific Journal of Taxation, 11(2), 62-70.
Hasseldine J, Hite P, James SR, Toumi M (2007). Pursuasive Communications: Tax Compliance Strategies for Sole Proprietors. Contemporary Accounting Research, 24(1), 171-194.
Yang B, James S, Lester D (2006). British and American Attitudes toward Credit Cards. Psychological Reports, 98(2), 385-388.
Lester D, Yang B, James SR (2005). A Short Computer Anxiety Scale. Perceptual and Motor Skills, 100, 964-968.
Yang B, James SR, Lester D (2005). Reliability and Validity of a Short Credit Card Attitude Scale in British and American Subjects. International Journal of Consumer Studies, 29(1), 41-46. Abstract.
James SR, Murphy K, Reinhart M (2005). Taxpayer Beliefs and Views: Two New Surveys. Australian Tax Forum, 20(2), 157-188. Abstract.
James S, Murphy K, Reinhart M (2005). The Citizen’s Charter: How Such Initiatives Might be More Effective. Public Policy and Administration, 20(2), 1-18. DOI.
Alley C, James SR (2005). The Use of Financial Reporting Standards Based Accounting for the Preparation of Taxation Returns. International Tax Journal, 31(3), 31-48.
Yang B, James S, Lester D (2004). Assigning Blame in British and American Students. Psychological Reports, 95(3), 992-993.
James SR (2004). Financing Multi-level Government. Journal of Finance and Management in Public Services, 4(1), 17-32. Abstract.  Full text.
James SR, Sawyer, A. (2004). Globalisation and International Trends in Taxation. Asia-Pacific Journal of Taxation, 8(2), 49-67. Abstract.
Yang B, James S, Lester D (2004). The PC Anxiety Scale: a Cross-Cultural Replication. Psychological Reports, 94, 1312-1312.
James SR, Murphy K, Reinhart M (2004). The Taxpayers' Charter: a Case Study in Tax Administration. Journal of Australian Taxation, 7, 336-356. Abstract.  Full text.
James SR (2003). European Tax Harmonization. Tax Notes International, 31(4), 389-396.
James SR, Alley C (2002). Tax Compliance, Self-Assessment and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27-42. Full text.
James SR (2002). The Relationship Between Accounting Principles and Taxation: a UK Perspective. Asia-Pacific Journal of Taxation, 6(3), 84-97.
James SR, Hassedine J, Hite P, Toumi M (2001). Developing a Tax Compliance Strategy for Revenue Services. Bulletin for International Fiscal Documentation, 55(4), 159-164.
Alley C, Bentley D, James SR (2001). The New Zealand Definition of 'Residence' for Individuals: Lessons for Australia in a 'Global' Environment. Journal of Australian Taxation, 4(1), 40-72. Full text.
James SR (2000). Can We Harmonise Our Views on European Tax Harmonisation?. Bulletin for International Fiscal Documentation, 54(6), 263-269.
James SR, Oats L (2000). Tax Harmonisation: Clarifying the Issues. Journal of Contemporary Issues in Business and Government, 6(1), 49-60.
James SR (2000). Teaching Tax Principles and Policy: Comparing the Single Textbook and Wider Reading Approaches. Accounting Education: an International Journal, 9(3), 281-289.
James SR (2000). The Difficulties of Achieving Tax Harmonisation: the Case of the European Union. Asia-Pacific Journal of Taxation, 4(4), 42-52.
James SR (2000). VAT/GST: the UK Experience Revisited. Revenue Law Journal, 10, 72-87.
James SR, Alley C (1999). Tax Compliance, Self-Assessment and Tax Administration in New Zealand. New Zealand Journal of Tax Law and Policy, 5(1), 3-14.
James SR (1999). The Future International Tax Environment. International Tax Journal, 25(1), 1-9.
James SR (1999). The Future International Tax Environment and European Tax Harmonisation: a Personal View. European Accounting Review, 8(4), 731-747.
James SR (1998). A Strategic Analysis of the Future International Business Tax Environment. Journal of Contemporary Issues in Business and Government, 4(2), 35-42.
Wallschutzky I, James SR, Singh V (1998). Future Directions in Tax Administration: a Malaysian Perspective. Percukaian: Journal of the Inland Revenue Board Malaysia, 1(1), 13-26.
James SR, Oats L (1998). Tax Harmonisation and the Case of Corporate Taxation. Revenue Law Journal, 8, 36-61.
James SR, Sawyer A, Wallschutzky I (1998). The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom. Australian Tax Forum, 14(1), 29-68.
James SR (1997). Self-Assessment and the UK Tax System. Australian Tax Forum, 13(2), 205-226.
James SR, Wallschutzky I (1997). Tax Law Improvement in Australia and the UK: the Need for a Strategy for Simplification. Fiscal Studies, 18(4), 445-460.
James SR, Sawyer A, Wallschutzky I (1997). Tax Simplifications a Tale of Three Countries. Bulletin for International Fiscal Documentation, 51, 493-503.
James SR, Evans C (1996). A Comparison of the Education and Training of Taxation Professionals and Officials in the UK and Australia. British Tax Review, 438-450.
James SR (1996). Female Household Investment Strategy in Human and Non-Human Capital with the Risk of Divorce. Journal of Divorce and Remarriage, 25(2), 151-167.
Evans C, James S (1996). Rollover Relief. Taxation in Australia, 30, 602-604.
James SR, Wallschutzky I, Collier P (1996). The Electronic Submission of Returns and the Detection of Tax Evasion. Journal of Financial Crime, 3(4), 349-352.
James SR (1995). Comparative Tax Systems United States vs. Great Britain: Further Developments. International Tax Journal, 21(4), 81-87.
Wallschutzky I, James SR (1995). Considerations Concerning the Design of an Appropriate System of Tax Rulings. Revenue Law Journal, 5(2), 175-196.
James SR (1995). Female Labour Supply and the Division of Labour in Families. Journal of Interdisciplinary Economics, 5(4), 273-291.
James S, Wallschutzky I (1995). The Shape of Future Tax Administration. Bulletin for International Fiscal Documentation, 49(5), 211-218.
Clancy J, James SR (1995). Total Communication. Education Today: Journal of the College of Preceptors, 45(1), 47-53.
James SR (1994). Self-Assessment for Income Tax. British Tax Review, 204-212.
James SR, Wallschutzky I (1994). Should Australia Adopt a Cumulative Withholding Tax System?. Australian Tax Forum, 11(3), 311-335.
James SR, Wallschutzky I (1993). Returns to the Future: the Case for Electronically Submitted Tax Returns. British Tax Review, 401-405.
James SR (1992). Taxation and Female Participation in the Labour Market. Journal of Economic Psychology, 13(4), 715-734.
James SR (1991). Appraising Appraisal: Adam Smith, the Market Mechanism and Teaching. Education Today: Journal of the College of Preceptors, 41, 16-22.
James SR, Jordan B, Kay H (1991). Poor People, Council Housing and the Right to Buy. Journal of Social Policy, 20(1), 27-40.
James SR (1987). The Reform of Personal Taxation. Accounting and Business Research, 17(66), 117-124.
James SR, Lewis A, Maloney J (1985). Tax Problems and the Elderly: Form Filling and Compliance Costs. Ageing and Society, 5, 305-317.
James SR, Lewis A, Wallschutzky I (1981). Fiscal Fog: a Comparison of the Comprehensibility of Tax Literature in Australia and the United Kingdom. Australian Tax Review, 10(1), 26-36.
James SR (1978). The Report of the Meade Committee. Accounting and Business Research, 9(33), 35-43.
James SR, Lewis A (1977). Fiscal Fog. The British Tax Review(6), 371-378.
James SR (1975). The Swedish Personal Taxation System. The British Tax Review(6), 361-376.

Chapters

James SR (2017). Taxation and Nudging. In Altman M (Ed) Handbook of Behavioral Economics and Smart-Decision-Making: Rational Decision-Making within the Bounds of Reason, Cheltenham and Northampton Massachusetts: Edward Elgar Publishing, 317-330.  Abstract.  Full text.
Budak T, James SR, Benk S (2017). Vergi Sisteminin Basitleştirilmesi: Kavramsal Bir Değerlendirme’. In GERÇEK A, ÇETINKAYA Ö (Eds.) Maliye Araştirmalari, Bursa: Ekin, 61-84.  Abstract.  Full text.
James SR (2016). Accounting and Taxation: UK. In Grandinetti M (Ed) Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: a Comparative Approach,, Netherlands: Wolters Kluwer, 203-213.  Abstract.  Full text.
Budak T, James SR, Sawyer A (2016). The complexity of tax simplification. In Sawyer A, Budak T (Eds.) The Complexity of Tax Simplification Experiences from Around the World, Springer, 1-10.  Abstract.  Full text.
James S (2016). The complexity of tax simplification: the UK experience. In James S, Sawyer A, Budak T (Eds.) The Complexity of Tax Simplification: Experiences From. , Basingstoke: Palgrave Macmillan, 229-246.  Abstract.  Full text.
James SR (2016). The difficulties of achieving successful tax reform. In Erdogdu MM, Christiansen B (Eds.) Handbook of Research on Public Finance in Europe and the MENA Region, IGI Global, 30-47.  Abstract.  Full text.
James SR (2015). Behavioral Insights Team. In Altman M (Ed) Real World Decision Making: an Encyclopedia of Behavioral Economics, Santa Barbara: Greenwood, 33-35.
James SR (2015). Tax Compliance. In Altman M (Ed) Real World Decision Making: an Encyclopedia of Behavioral Economics, Santa Barbara, California: Greenwood, 432-434.
James SR (2006). Taxation and the Contribution of Behavioral Economics. In Altman M (Ed) Foundations and Extensions of Behavioral Economics: a Handbook, New York: M.E. Sharpe Publishers, 589-601.
James SR (2005). Tax Compliance Policies to Tackle the Underground Economy. In Bajada C, Schneider F (Eds.) Size, causes and consequences of the underground economy, Ashgate Pub Co.
James SR (2005). Taxation Research as Economic Research. In Lamb M, Lymer A, Freedman J, James SR (Eds.) Taxation: an Interdisciplinary Approach to Research, Oxford: Oxford University Press, 35-53.
James SR (2005). Taxation and Business Strategy. In Freedman J, James S, Lamb M, Lymer A (Eds.) Taxation: an Interdisciplinary Approach to Research, Oxford: Oxford University Press, 153-166.
James SR (2004). Carr-Saunders, Alexander Morris (1886-1966). In Rutherford R (Ed) The biographical dictionary of British economists, Bristol: Thoemmes Press, 187-189.
Hite P, Hasseldine J, Al Koury A, James SR, Toms S, Toumi M (2003). Tax Practitioners and Tax Compliance. In Lymer A, Salter D (Eds.) Contemporary issues in taxation research, Aldershot: Ashgate Pub Ltd, 17-43.  Abstract.
James SR (2002). Teaching Tax Principles and Policy: Comparing the Suingle Textbook and Wider Reading Approaches. In James S (Ed) Critical Perspectives on the World Economy, London and New York: Routledge, 422-431.  Abstract.
James SR (2002). The Future International Tax Environment. In Lymer A, Hasseldine J (Eds.) The International Taxation System, Kluwer Academic Publishers, 105-119.
James SR (1999). Taxation Research as Economic Research. In Lamb M, Lymer A (Eds.) Interdisciplinary research in taxation, London: Centre for Business Performance, ICAEW, 24-32.
James SR, Sawyer A, Wallschutzky I (1998). The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom. In Evans C, Greenbaum A (Eds.) Tax Administration: Facing the Challenges of the Future, Sydney: Prospect, 333-355.
Barr NA, James SR, Prest AR (1993). Self-Assessment for Income Tax. In Cooper GS, Krever RE, Vann RJ (Eds.) Income Taxation, Sydney: the Law Book Company, 1017-1018.
James SR, Jordan B, Redley M (1992). The Wife's Employment Family Fit. In Lea SEG, Webley P, Young BM (Eds.) New Directions in Economic Psychology: Theory, Experiment and Application, Edward Elgar Pub, 243-259.
James SR (1987). Politics and Economic Policy. In Gillie A, Levacic R, Thompson G (Eds.) Politics and Economic Policy, Hodder and Stoughton, 314-324.
James SR (1984). The Researcher's Need. In  (Ed) Access to Published Information, London: the Library Association, 10-13.
James SR (1979). The Law of Taxation. In Zander M, Cook C (Eds.) Pears guide to the law, Pelham Books, 189-205.

Reports

James SR (2007). Full Research Report: Optimum Compliance Costs and Tax simplification. Economic and Social Research Council, Economic and Social Research Council. 13 pages.  Full text.
James S, Edwards A (2004). A Review of the Business Tax System in Rural Areas. Defra.  85 pages.  Abstract.
Channon G, Edwards A, James S (2002). Disincorporation, Taxation and Small Business Behaviour. Research Board, Institute of Chartered Accountants in England and Wales,  London, Centre for Business Performance, Institute of Chartered Accountants in England and Wales.

Publications by year


2018

James SR, Nobes CW (2018). The Economics of Taxation: Principles, Policy and Practice. Birmingham, Fiscal Publications. Abstract.
Budak T, James S (2018). The Level of Tax Complexity: a Comparative Analysis between the UK and Turkey Based on the OTS Index. International Tax Journal, 44, 27-40. Full text.

2017

James SR (2017). Taxation and Nudging. In Altman M (Ed) Handbook of Behavioral Economics and Smart-Decision-Making: Rational Decision-Making within the Bounds of Reason, Cheltenham and Northampton Massachusetts: Edward Elgar Publishing, 317-330.  Abstract.  Full text.
James SR, Nobes CW (2017). The Economics of Taxation: Principles, Policy and Practice. Birmingham, Fiscal Publications. Abstract.
Budak T, James SR, Benk S (2017). Vergi Sisteminin Basitleştirilmesi: Kavramsal Bir Değerlendirme’. In GERÇEK A, ÇETINKAYA Ö (Eds.) Maliye Araştirmalari, Bursa: Ekin, 61-84.  Abstract.  Full text.

2016

James SR (2016). Accounting and Taxation: UK. In Grandinetti M (Ed) Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: a Comparative Approach,, Netherlands: Wolters Kluwer, 203-213.  Abstract.  Full text.
Budak T, James SR, Sawyer A (2016). International experiences of tax simplification and distinguishing between necessary and unnecessary complexity. eJournal of Tax Research, 14(2), 337-358. Full text.
James S, Sawyer A, Budak T (2016). The Complexity of Tax Simplification Experiences from Around the World., Springer. Abstract.
James SR, Nobes CW (2016). The Economics of Taxation: Principles, Policy and Practice. Birmingham, Fiscal Publications. Abstract.
James SR (2016). The International Conference on Tax Administration. Journal of Tax Administration, 2(2), 109-119. Full text.
Budak T, James SR (2016). The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey and he UK. eJournal of Tax Research, 14(2), 426-454. Full text.
Budak T, James SR, Sawyer A (2016). The complexity of tax simplification. In Sawyer A, Budak T (Eds.) The Complexity of Tax Simplification Experiences from Around the World, Springer, 1-10.  Abstract.  Full text.
James S (2016). The complexity of tax simplification: the UK experience. In James S, Sawyer A, Budak T (Eds.) The Complexity of Tax Simplification: Experiences From. , Basingstoke: Palgrave Macmillan, 229-246.  Abstract.  Full text.
James SR (2016). The difficulties of achieving successful tax reform. In Erdogdu MM, Christiansen B (Eds.) Handbook of Research on Public Finance in Europe and the MENA Region, IGI Global, 30-47.  Abstract.  Full text.
James SR, Maples A (2016). The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand. eJournal of Tax Research, 14(2), 455-485. Full text.

2015

James SR (2015). Behavioral Insights Team. In Altman M (Ed) Real World Decision Making: an Encyclopedia of Behavioral Economics, Santa Barbara: Greenwood, 33-35.
James SR, Alley C, Bentley D (2015). Politics and tax reform: a comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom. Revenue Law Journal, 24(1), 1-25. Abstract.  Full text.
James SR (2015). Tax Compliance. In Altman M (Ed) Real World Decision Making: an Encyclopedia of Behavioral Economics, Santa Barbara, California: Greenwood, 432-434.
James SR, Sawyer A, Wallschutzky I (2015). Tax simplification: a review of initiatives in Australia, New Zealand and the United Kingdom. eJournal of Tax Research, 13(1), 280-302. Full text.
James SR (2015). The Contribution of the UK's Behavioural Insights Team. International Journal of Applied Behavioral Economics, 4(2), 53-70. Abstract. DOI.
James SR, Nobes CW (2015). The Economics of Taxation: Principles, Policy and Practice. Birmingham, Fiscal Publications.

2014

Frecknall-Hughes J, James SR, McIlwan R (2014). Informing the decision - the tax implications of Scottish devolution or further devolution. Focus on Research: the Research Newsletter of the Institute of Chartered Accountants of Scotland
James SR, Nobes C (2014). The Economics of Taxation: Principles, Policy and Practice 14th ed 2014/15. Birmingham, Fiscal Publications.
James SR (2014). The Importance of Fairness in Tax Policy: Behavioral Economics and the UK Experience. International Journal of Applied Behavioral Economics, 3(1), 1-12. Abstract.  Full text. DOI.
Frecknall-Hughes J, James SR, McIlwhan R (2014). The Tax Implications of Scottish Independence or Further Devolution. Edinburgh, Institute of Chartered Accountants in Scotland. Full text.

2013

James SR, Wallschutzky I, Alley C (2013). The Henry Report and the Taxation of Work Related Expenses:Principles versus Practice. Journal of Finance and Management in Public Services, 11(2), 46-58. Abstract.  Full text.

2012

James S (2012). A Dictionary of Taxation. Cheltenham UK, Northampton, Mass. USA, Edward Elgar.
James SR (2012). Behavioural economics and the risks of tax administration. eJournal of Tax Research, 10(2), 345-363. Abstract.  Full text.
James S (2012). The Contribution of Behavioral Economics in Explaining the Gap between the Theory and Practice of Tax Reform in the United Kingdom. Journal of Socioeconomics, 41(4), 468-475. Abstract. DOI.

2011

James SR (2011). Does business school research have to be "excellent" to benefit business school teaching?. The International Journal of Management Education, 9(2), 37-47. Abstract. DOI.

2010

James S, Edwards A (2010). An Annotated Bibliography of Tax Compliance and Compliance Costs. , ESRC. Abstract.  Full text.
James SR (2010). Combining the Contributions of Behavioral Economics and Other Social Sciences in Understanding Taxation and Tax Reform. Behavioral & Experimental Economics eJournal Abstract.  Full text.

2008

James SR (2008). A Look Back: VAT in the United Kingdom After 35 Years. Tax Notes International, 52(3), 211-216.
James SR, Edwards A (2008). Developing Tax Policy in a Complex and Changing World. Economic Analysis and Policy, 38(1), 35-53. Abstract.  Full text.
James SR, Alley C (2008). Successful Tax Reform: the Experience of Value Added Tax in the United Kingdom and Goods and Services Tax in New Zealand. Journal of Finance and Management in Public Services, 8(1), 35-47. Abstract.

2007

James SR, Edwards A (2007). A Strategic Approach to Personal Income Tax Reform. Australian Tax Forum, 22(2), 105-126. Abstract.
Yang B, Lester D, James SR (2007). Attitudes Toward Buying Online as Predictors of Shopping Online for British and American Respondents. CyberPschology and Behavior, 10(2), 198-203. Abstract.
James SR (2007). Developing a Strategy for Tax Reform. Asia-Pacific Journal of Taxation, 11(2), 62-70.
James SR (2007). Full Research Report: Optimum Compliance Costs and Tax simplification. Economic and Social Research Council, Economic and Social Research Council. 13 pages.  Full text.
Hasseldine J, Hite P, James SR, Toumi M (2007). Pursuasive Communications: Tax Compliance Strategies for Sole Proprietors. Contemporary Accounting Research, 24(1), 171-194.

2006

Yang B, James S, Lester D (2006). British and American Attitudes toward Credit Cards. Psychological Reports, 98(2), 385-388.
James SR (2006). Taxation and the Contribution of Behavioral Economics. In Altman M (Ed) Foundations and Extensions of Behavioral Economics: a Handbook, New York: M.E. Sharpe Publishers, 589-601.

2005

Lester D, Yang B, James SR (2005). A Short Computer Anxiety Scale. Perceptual and Motor Skills, 100, 964-968.
Yang B, James SR, Lester D (2005). Reliability and Validity of a Short Credit Card Attitude Scale in British and American Subjects. International Journal of Consumer Studies, 29(1), 41-46. Abstract.
James SR (2005). Tax Compliance Policies to Tackle the Underground Economy. In Bajada C, Schneider F (Eds.) Size, causes and consequences of the underground economy, Ashgate Pub Co.
James SR (2005). Taxation Research as Economic Research. In Lamb M, Lymer A, Freedman J, James SR (Eds.) Taxation: an Interdisciplinary Approach to Research, Oxford: Oxford University Press, 35-53.
James SR (2005). Taxation and Business Strategy. In Freedman J, James S, Lamb M, Lymer A (Eds.) Taxation: an Interdisciplinary Approach to Research, Oxford: Oxford University Press, 153-166.
Lamb M, Lymer A, Freedman J, James SR (2005). Taxation: an Interdisciplinary Approach to Research. Oxford, Oxford University Press.
James SR, Murphy K, Reinhart M (2005). Taxpayer Beliefs and Views: Two New Surveys. Australian Tax Forum, 20(2), 157-188. Abstract.
James S, Murphy K, Reinhart M (2005). The Citizen’s Charter: How Such Initiatives Might be More Effective. Public Policy and Administration, 20(2), 1-18. DOI.
Alley C, James SR (2005). The Use of Financial Reporting Standards Based Accounting for the Preparation of Taxation Returns. International Tax Journal, 31(3), 31-48.

2004

James SR, Stebbings C (2004). A Dictionary of Legal Quotations. Delhi, Universal Book Traders.
James S, Edwards A (2004). A Review of the Business Tax System in Rural Areas. Defra.  85 pages.  Abstract.
Yang B, James S, Lester D (2004). Assigning Blame in British and American Students. Psychological Reports, 95(3), 992-993.
James SR (2004). Carr-Saunders, Alexander Morris (1886-1966). In Rutherford R (Ed) The biographical dictionary of British economists, Bristol: Thoemmes Press, 187-189.
James SR (2004). Financing Multi-level Government. Journal of Finance and Management in Public Services, 4(1), 17-32. Abstract.  Full text.
James SR, Sawyer, A. (2004). Globalisation and International Trends in Taxation. Asia-Pacific Journal of Taxation, 8(2), 49-67. Abstract.
Yang B, James S, Lester D (2004). The PC Anxiety Scale: a Cross-Cultural Replication. Psychological Reports, 94, 1312-1312.
James SR, Murphy K, Reinhart M (2004). The Taxpayers' Charter: a Case Study in Tax Administration. Journal of Australian Taxation, 7, 336-356. Abstract.  Full text.

2003

James SR (2003). European Tax Harmonization. Tax Notes International, 31(4), 389-396.
Hite P, Hasseldine J, Al Koury A, James SR, Toms S, Toumi M (2003). Tax Practitioners and Tax Compliance. In Lymer A, Salter D (Eds.) Contemporary issues in taxation research, Aldershot: Ashgate Pub Ltd, 17-43.  Abstract.

2002

Channon G, Edwards A, James S (2002). Disincorporation, Taxation and Small Business Behaviour. Research Board, Institute of Chartered Accountants in England and Wales,  London, Centre for Business Performance, Institute of Chartered Accountants in England and Wales.
James SR, Alley C (2002). Tax Compliance, Self-Assessment and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27-42. Full text.
James SR (eds)(2002). Taxation: Critical Perspectives on the World Economy. London and New York, Routledge.
James SR (2002). Teaching Tax Principles and Policy: Comparing the Suingle Textbook and Wider Reading Approaches. In James S (Ed) Critical Perspectives on the World Economy, London and New York: Routledge, 422-431.  Abstract.
James SR (2002). The Future International Tax Environment. In Lymer A, Hasseldine J (Eds.) The International Taxation System, Kluwer Academic Publishers, 105-119.
James SR (2002). The Relationship Between Accounting Principles and Taxation: a UK Perspective. Asia-Pacific Journal of Taxation, 6(3), 84-97.

2001

James SR, Hassedine J, Hite P, Toumi M (2001). Developing a Tax Compliance Strategy for Revenue Services. Bulletin for International Fiscal Documentation, 55(4), 159-164.
Alley C, Bentley D, James SR (2001). The New Zealand Definition of 'Residence' for Individuals: Lessons for Australia in a 'Global' Environment. Journal of Australian Taxation, 4(1), 40-72. Full text.

2000

James SR (2000). Can We Harmonise Our Views on European Tax Harmonisation?. Bulletin for International Fiscal Documentation, 54(6), 263-269.
James SR, Oats L (2000). Tax Harmonisation: Clarifying the Issues. Journal of Contemporary Issues in Business and Government, 6(1), 49-60.
James SR (2000). Teaching Tax Principles and Policy: Comparing the Single Textbook and Wider Reading Approaches. Accounting Education: an International Journal, 9(3), 281-289.
James SR (2000). The Difficulties of Achieving Tax Harmonisation: the Case of the European Union. Asia-Pacific Journal of Taxation, 4(4), 42-52.
James SR (2000). VAT/GST: the UK Experience Revisited. Revenue Law Journal, 10, 72-87.

1999

James SR, Alley C (1999). Tax Compliance, Self-Assessment and Tax Administration in New Zealand. New Zealand Journal of Tax Law and Policy, 5(1), 3-14.
James SR (1999). Taxation Research as Economic Research. In Lamb M, Lymer A (Eds.) Interdisciplinary research in taxation, London: Centre for Business Performance, ICAEW, 24-32.
James SR (1999). The Future International Tax Environment. International Tax Journal, 25(1), 1-9.
James SR (1999). The Future International Tax Environment and European Tax Harmonisation: a Personal View. European Accounting Review, 8(4), 731-747.

1998

James SR (1998). A Strategic Analysis of the Future International Business Tax Environment. Journal of Contemporary Issues in Business and Government, 4(2), 35-42.
Wallschutzky I, James SR, Singh V (1998). Future Directions in Tax Administration: a Malaysian Perspective. Percukaian: Journal of the Inland Revenue Board Malaysia, 1(1), 13-26.
James SR, Oats L (1998). Tax Harmonisation and the Case of Corporate Taxation. Revenue Law Journal, 8, 36-61.
James SR, Sawyer A, Wallschutzky I (1998). The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom. In Evans C, Greenbaum A (Eds.) Tax Administration: Facing the Challenges of the Future, Sydney: Prospect, 333-355.
James SR, Sawyer A, Wallschutzky I (1998). The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom. Australian Tax Forum, 14(1), 29-68.

1997

James SR (1997). Self-Assessment and the UK Tax System. Australian Tax Forum, 13(2), 205-226.
James SR, Wallschutzky I (1997). Tax Law Improvement in Australia and the UK: the Need for a Strategy for Simplification. Fiscal Studies, 18(4), 445-460.
James SR, Sawyer A, Wallschutzky I (1997). Tax Simplifications a Tale of Three Countries. Bulletin for International Fiscal Documentation, 51, 493-503.

1996

James SR, Evans C (1996). A Comparison of the Education and Training of Taxation Professionals and Officials in the UK and Australia. British Tax Review, 438-450.
James SR (1996). Female Household Investment Strategy in Human and Non-Human Capital with the Risk of Divorce. Journal of Divorce and Remarriage, 25(2), 151-167.
Evans C, James S (1996). Rollover Relief. Taxation in Australia, 30, 602-604.
James SR, Wallschutzky I, Collier P (1996). The Electronic Submission of Returns and the Detection of Tax Evasion. Journal of Financial Crime, 3(4), 349-352.

1995

James SR (1995). Comparative Tax Systems United States vs. Great Britain: Further Developments. International Tax Journal, 21(4), 81-87.
Wallschutzky I, James SR (1995). Considerations Concerning the Design of an Appropriate System of Tax Rulings. Revenue Law Journal, 5(2), 175-196.
James SR (1995). Female Labour Supply and the Division of Labour in Families. Journal of Interdisciplinary Economics, 5(4), 273-291.
James S (1995). Self-Assessment and the UK Tax System. London, the Research Board, the Institute of Chartered Accountants in England and Wales.
James S, Wallschutzky I (1995). The Shape of Future Tax Administration. Bulletin for International Fiscal Documentation, 49(5), 211-218.
Clancy J, James SR (1995). Total Communication. Education Today: Journal of the College of Preceptors, 45(1), 47-53.

1994

Jordan B, Redley M, James S (1994). Putting the Family First: Identities, Decisions, Citizenship. London, University College London Press.
James SR (1994). Self-Assessment for Income Tax. British Tax Review, 204-212.
James SR, Wallschutzky I (1994). Should Australia Adopt a Cumulative Withholding Tax System?. Australian Tax Forum, 11(3), 311-335.

1993

James SR, Wallschutzky I (1993). Returns to the Future: the Case for Electronically Submitted Tax Returns. British Tax Review, 401-405.
Barr NA, James SR, Prest AR (1993). Self-Assessment for Income Tax. In Cooper GS, Krever RE, Vann RJ (Eds.) Income Taxation, Sydney: the Law Book Company, 1017-1018.

1992

James SR (1992). Taxation and Female Participation in the Labour Market. Journal of Economic Psychology, 13(4), 715-734.
James SR, Jordan B, Redley M (1992). The Wife's Employment Family Fit. In Lea SEG, Webley P, Young BM (Eds.) New Directions in Economic Psychology: Theory, Experiment and Application, Edward Elgar Pub, 243-259.
Jordan B, James S, Kay H, Redley M (1992). Trapped in Poverty? Labour-market decisions in low-income households. London and New York, Routledge.

1991

James SR (1991). Appraising Appraisal: Adam Smith, the Market Mechanism and Teaching. Education Today: Journal of the College of Preceptors, 41, 16-22.
James SR, Jordan B, Kay H (1991). Poor People, Council Housing and the Right to Buy. Journal of Social Policy, 20(1), 27-40.

1990

James SR, Parker RH (1990). A Dictionary of Business Quotations. London; New York, Routledge; Simon and Schuster.

1987

James SR (1987). Politics and Economic Policy. In Gillie A, Levacic R, Thompson G (Eds.) Politics and Economic Policy, Hodder and Stoughton, 314-324.
James S, Lewis A, Allison F (1987). The Comprehensibility of Taxation: a Study of Taxation and Communications. Aldershot, Gower Publishing Company.
James SR (1987). The Reform of Personal Taxation. Accounting and Business Research, 17(66), 117-124.

1985

James SR, Lewis A, Maloney J (1985). Tax Problems and the Elderly: Form Filling and Compliance Costs. Ageing and Society, 5, 305-317.

1984

James SR (1984). The Researcher's Need. In  (Ed) Access to Published Information, London: the Library Association, 10-13.

1982

James SR (1982). Pears Guide to Money and Investment. London, Pelham Books.

1981

James SR (1981). A Dictionary of Economic Quotations. London; Totowa, New Jersey, Croom Helm and Barnes & Noble.
James SR, Lewis A, Wallschutzky I (1981). Fiscal Fog: a Comparison of the Comprehensibility of Tax Literature in Australia and the United Kingdom. Australian Tax Review, 10(1), 26-36.

1979

James SR (1979). The Law of Taxation. In Zander M, Cook C (Eds.) Pears guide to the law, Pelham Books, 189-205.

1978

James SR (1978). The Report of the Meade Committee. Accounting and Business Research, 9(33), 35-43.

1977

James SR, Lewis A (1977). Fiscal Fog. The British Tax Review(6), 371-378.
Barr NA, James SR, Prest AR (1977). Self-Assessment for Income Tax. London, Heinemann.

1975

James SR (1975). The Swedish Personal Taxation System. The British Tax Review(6), 361-376.

Awards and Honours

  • Service medal of the Order of St John in 2006 and bar in 2010.
  • Honorable Member of the Society for the Advancement of Behavioral Economics, 2013.

External positions

  • Fellow of the Chartered Institute of Taxation
  • Member of the Committee of the South West of England Branch of the Chartered Institute of Taxation

Modules

2018/19

Information not currently available