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Professor Simon James

Professor Simon James

Associate Professor in Economics

3204

+44 (0) 1392 723204

1.75
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

Simon James is an Associate Professor in Economics in the Department of Organisation Studies, a Chartered Tax Adviser, a Fellow of the Chartered Institute of Taxation, a Fellow of the College of Teachers and a Fellow of the Higher Education Academy. He has also held visiting positions at six universities overseas including the Australian National University and the most recent was a Visiting Erskine Fellowship at the University of Canterbury, New Zealand. He holds an MBA as well as Masters degrees in Economics, Law, Education and Educational Management, and the subject of his PhD was ‘Taxation and Economic Decisions’.

Professor James has published over 60 research papers and his 15 books include The Economics of Taxation: Principles, Policy and Practice (with Chris Nobes), 13th edition 2013. He has also edited a four-volume collection of tax papers entitled Taxation: Critical Perspectives on the World Economy, published by Routledge in 2002, and is co-editor of Taxation: An Interdisciplinary Approach to Research, Oxford University Press, 2005. He has been awarded research grants by the ESRC (four grants), The British Academy, Nuffield Foundation, Inland Revenue, DEFRA, the ICAEW and ICAS.

Professor James‘s current teaching includes Public Finance and Multinational Finance for Managers and he has taught at a number of universities including the London School of Economics and part-time at the Australian National University for ten years. He also gave two day sessions on tax economics on the Tax Development Programme at HM Treasury from 2008 to 2010. He is currently supervising several PhD students and has been an external examiner at other universities for 15 PhDs, six of them overseas, and one DPhil. In his spare time, among other things, he is an active member and Trainer with St John Ambulance and has had secondments to the regular ambulance service.

Nationality: British 

Administrative responsibilities

  • University First Aider
  • School Library Representative
  • Member, Board of Studies for the BA in Economics and Politics
  • Departmental Examinations Officer

Qualifications

BSc(Econ), MSc (London School of Economics), MA, MBA (Open), LLM (Leicester), PhD (Leeds Met), MEd (Exon), CTA (Fellow), FCollT, FHEA, CDipAF, Grad IPM, DipM.

Research

Research interests

Professor James’ work concentrates on important issues particularly in the public sector that may benefit from an academic input. Much of his work is interdisciplinary and he has been able to draw on his wide ranging expertise over a range of disciplines and subject areas. This has been supported by his postgraduate degrees of MBA, MSc in Economics, LLM, MA in Education Management and MEd as well as professional qualifications in taxation, marketing, human resource management and accounting. He has a particular interest in combining insights from economics, behavioural science, management and law in analysing tax policy issues. His research has contributed to a number of areas including communications, compliance, disincorporation, European harmonisation, labour market decisions, self assessment and tax reform.

Much of his research has been supported by externally funded grants. His first major research project was conducted full time at the London School of Economics and was funded by the Institute for Fiscal Studies and the Institute of Chartered Accountants in England and Wales. The main publication arising from it was the research monograph Self-Assessment for Income Tax, (with Nicholas Barr and Alan Prest, Heinemann, 1977). This was followed by a project conducted with the University of Bath over the period 1981/85 on the comprehensibility of Inland Revenue Literature with particular reference to the problems of elderly taxpayers. This was funded by the Nuffield Foundation and the Inland Revenue as it then was and many of the results were included in The Comprehensibility of Taxation: A Study of Taxation and Communications (with Alan Lewis and Frances Allison, Gower, 1987).

Two ESRC grants with Bill Jordon into labour market decisions followed. The first was concerned with ‘Labour Market Decisions in Low Income Households 1988/89 and led to the book Trapped in Poverty?: Labour Market Decisions in Low Income Households (with Bill Jordan, Helen Kay and Marcus Redley, Routledge, 1992). The second was entitled  'Labour Market Decisions in Higher Income Households’ and led to Putting the Family First: Selves, Decisions and Citizenship (with Bill Jordan and Marcus Redley, University College London Press, 1994). After that funding was awarded by the Research Board of the Institute of Chartered Accountants in England and Wales for a project into 'The Implementation of Self-Assessment for Income Tax in the UK’ (with R. Luther) 1993/95, which led to a further research monograph. A further grant came from the same source, this time with Gordon Channon and entitled 'The Economic, Legal and Taxation Implications of Disincorporation for Small UK Companies’ and an additional grant for 1997/98. After that was an award from the ESRC jointly with Professor John Hasseldine of the University of Nottingham on ‘The Role of Tax Agencies in Increasing Voluntary Compliance’ for 1999 to 2003 and which led to a number of publications including one in Contemporary Accounting Research. That was followed by a grant from Department for Environment, Food and Rural Affairs. ‘Review of the Business Tax System in Rural Areas’ 2003/04. The British Academy made an award for a project into ‘Optimum Tax Compliance Costs and Tax Simplification’, 2003/04 and this paved the way for a much bigger grant from the ESRC for 2006/07 also entitled ‘Optimum Tax Compliance Costs and Tax Simplification’. Simon James’ most recent grant is with Jane Frecknall-Hughes and Rosemarie Mcllwhan of the Open University. It was awarded by the Institute of Chartered Accountants in Scotland and the project is on the tax implications of Scottish independence or further devolution.

Key publications | Publications by category | Publications by year

Key publications


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 SR, Edwards A (2008). Developing Tax Policy in a Complex and Changing World. Economic Analysis and Policy, 38(1), 35-53. Abstract.  Full text.

Publications by category


Books

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.
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

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.
James SR (2015). The Contribution of the UK's Behavioural Insights Team. International Journal of Applied Behavioral Economics, 4(2), 53-70. Abstract.
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.
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.
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.
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.
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 (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.
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


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.
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.
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.

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.
James SR (2015). The Contribution of the UK's Behavioural Insights Team. International Journal of Applied Behavioral Economics, 4(2), 53-70. Abstract.
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.
Frecknall-Hughes J, James SR, McIlwhan R (2014). The Tax Implications of Scottish Independence or Further Devolution. Edinburgh, Institute of Chartered Accountants in Scotland.

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.

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.

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.
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. Australian Tax Forum, 14(1), 29-68.
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.

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 and Bar, St John Ambulance

Conferences and invited presentations

Papers given Externally since 1990

  • Simon James, keynote speaker: ‘Nudging, Behavioural Economics and Financial Behaviour’,  Symposium on ‘The Effect of Law, Rules and regulation on Financial Behaviour’, Open University, Milton Keynes, 7 December 2012.
  • Simon James, ‘The Importance of Fairness in Tax Policy: Behavioural Economics and the UK Experience’, Curtin University, Perth, Western Australia, 19 April 2012.
  • Simon James, ‘Does Business School Research have to be ‘Excellent’ to benefit Business School Teaching?’ University of Newcastle, New South Wales, 12 April 2012.
  • Simon James, ‘How Behavioural is the UK Government’s Behavioural Insight Team?’ Conference of the Society of Behavioral Economics, University of Granada, Spain, 12-15 July 2012.
  • Simon James, ‘Behavioural Economics and the Risks of Tax Administration’Atax 10th International Tax Administration Conference: ‘Risky Business’ Australian School of Business, University of New South Wales, Sydney, 2-3 April 2012.
  • Simon James, ‘Responsive Regulation and Getting it Right First Time: The Case of Value Added Tax in the UK’, Open University Conference on Regulation and Responsibility: Analysing Behaviour in a Business Environment, Milton Keynes, 12 January 2012.
  • Simon James, ‘Is the ranking of university departments according to ‘research excellence’ another example of Goodhart’s law and is such ‘research excellence’ a substitute or a complement to good quality teaching in Economics and Business Studies?’ Conference of The Society for the Advancement of Behavioral Economics and the International Association for Research into Economic Psychology, University of Exeter, July 2010.
  • Simon James, ‘Behavioural Economics and Tax Reform’ 19th Annual Conference of the Tax Research Network, University of  Bangor, 7–8 September 2010.
  • Simon James, ‘Combining the Contributions of Behavioral Economics and other Social Sciences in understanding Taxation and Tax Reform’, Conference of the Society for the Advancement of Behavioral Economics, San Diego State University, 2-5 August 2010.
  • Simon James, ‘The Contribution of Behavioral Economics in Explaining the Gap between the Theory and Practice of Tax Reform in the United Kingdom’. Conference of The Society for the Advancement of Behavioral Economics and the International Association for Research into Economic Psychology, St Mary’s University, Nova Scotia, Canada, 7- 11 July 2009.
  • Simon James and Clinton Alley, ‘Successful Tax Reform: The Experience of ValueAdded Tax in the United Kingdom and Goods and Services Tax in New Zealand’, JFMPS Conference Manchester, July 2008.
  • Simon James, ‘Does University Research Improve University Teaching? The Higher Education Academy Conference’, Harrogate International Centre, 1-3 July 2008. http://www.heacademy.ac.uk/resources/detail/events/annualconference/2008/Ann_conf_2008_Simon_James
  • Simon James, ‘The Complexity of Tax Simplification and Reforming the Process of Tax Reform’ British Accounting Association Annual Conference, Blackpool, 1 – 3 April 2008.
  • Simon James and Alison Edwards ‘ Optimum Tax Compliance Costs, Tax Simplification and Developing a Strategy for Tax Reform’, Tax Research Network, 16th Annual Conference, University of Sheffield, 6-7 September 2007.
  • Simon James and Alison Edwards, ‘The Importance of Behavioral Economics in Tax Research and Tax Reform: The Issues of Tax Compliance and Tax Simplification’. Conference of the Society for the Advancement of Behavioral Economics, New York University, May 15-18, 2007.
  • Simon James and Alison Edwards, ‘Optimum Tax Compliance Costs and Tax Simplification’ Australian School of Taxation, Faculty of Law, University of New South Wales, Sydney, 4 May 2007.
  • Simon James and Alison Edwards ‘How far Should Tax Research Tax Account of the Wider Context? The Case of Tax Compliance and Tax Simplification’, University of Sydney, 2 May 2007.
  • Simon James, John Hasseldine, Peggy Hite and Marika Toumi, ‘Persuasive Communications: Tax Enforcement Strategies for Sole Proprietors’, Australian School of Taxation, Faculty of Law, University of New South Wales, Sydney, 20 April 2007.
  • Simon James and Alison Edwards, ‘A Strategic Approach to Personal Income Tax Reform’, Conference on Personal Income Tax Reform Symposium: Towards Systematic Reform of the Australian Personal Income Tax: Developing a Sustainable Model for the Future, Australian School of Taxation, Faculty of Law, University of New South Wales, Sydney, 2 and 3 April 2007.
  • Simon James ‘Tax Simplification is Not a Simple Issue, The Reasons for Difficulty and a Possibly Strategy’, Faculty of Law, Queensland University of Technology, Brisbane, 26 March 2007.
  • Simon James ‘Tax Compliance Policy: Recent Developments and New Evidence on Normative Appeals and Auditing’, University of Manchester, 25 January 2006.
  • Simon James ‘Tax Simplification is a Complicated Business’, Policy Exchange, Westminster, 27 November 2006.
  • Simon James, Thamrongsak Svetalekth and Brian Wright, ‘The Benefits of a More Strategic Approach to Tax Administration and the Role of Performance Indicators’ Conference on Tax Administration, Faculty of Law, University of New South Wales, Sydney, 20-21 April 2006.
  • Simon James, Thamrongsak Svetalekth and Brian Wright, ‘Tax Officials’ Attitudes, Performance Indicators and the Efficiency of Tax Collection,’ International Association for Research in Economic Psychology/ Society for the Advancement of Behavioural Economics, Sorbonne, Paris, 5-8 July, 2006.
  • Simon James, Kristina Murphy and Monika Reinhart ‘Developing a Strategic Approach to Managing Tax Compliance – the Importance of Taxpayers’ Beliefs and Views’, International Association for Research in Economic Psychology, Prague, 21 – 24 September 2005.
  • Simon James ‘Does University Research Improve University Teaching in Management?’British Academy of Management Conference, University of Oxford 13-15 September 2005.
  • Simon James, Thamrongsak Svetalekth and Brian Wright, ‘Tax Charters, Performance Indicators and the Case for a More Strategic Approach to Tax Administration’, Tax Research Network Conference, University of Edinburgh, 8th –9th September 2005.
  • Simon James and Adrian Sawyer, ‘International Trends in Taxation and the Taxation of Investment’, Tax Research Network Conference, Bournemouth University 16th – 17th September 2004.
  • Simon James ‘Does University Research Improve University Teaching?’ International Association for Research in Economic Psychology/ Society for the Advancement of Behavioural Economics, Drexel University, Philadelphia, July 15 - July 18, 2004.
  • Simon James, Tina Murphy and Monika Reinhart ‘Is Tax Compliance a ‘Rational’ or ‘Social’ Affair’? Preliminary Evidence from a New Australian Survey’, Australian National University, 11 April 2003.
  • Simon James, Tina Murphy and Monika Reinhart ‘ ‘Economic Rationality and Taxpayer Responsibility – Preliminary Evidence from a New Australian Survey’, for the Australian Tax Office, Hobart 2 May 2003.
  • Simon James, Tina Murphy and Monika Reinhart ‘Tax Compliance and Taxpayer Attitudes’, University of Sydney, 7 May 2003.
  • Simon James, Tina Murphy and Monika Reinhart ‘Economic Rationality and Taxpayer Responsibility – Preliminary Evidence from a New Australian Survey’, for the Australian Tax Office, Brisbane, (Novotel Brisbane conference room required for large turnout), 15 May 2003.
  • Simon James, Tina Murphy and Monika Reinhart ‘Tax Compliance: A New Australian Survey’, University of Queensland, 16 May 2003.
  • Simon James, Tina Murphy and Monika Reinhart ‘Economic Rationality and Taxpayer Responsibility – Preliminary Evidence from A New Australian Survey’, 25th Annual ACIPFAL Conference, Cardiff, 25-26th June 2003.
  • Simon James, Tina Murphy and Monika Reinhart ‘Taxpayer Beliefs and Views: A New Survey’, Society for the Advancement of Behavioral Economics, 2003 conference, Lake Tahoe, USA, 28-31 July 2003.
  • Simon James, Kristina Murphy and Monika Reinhart, ‘Taxpayer Beliefs and Views: A New Survey’ Tax Research Network Conference, University of Oxford, 17th – 18th September 2003.
  • Simon James, John Hasseldine, Peggy Hite and Marika Toumi, 'Tax Compliance Policy: An International Comparison and New Evidence on Normative Appeals and Auditing.' ESRC Future Governance Workshop, Institute for Advanced Studies, Vienna, 9-10 December 2003.
  • Simon James, John Hasseldine, Peggy Hite and Marika Toumi 'Tax Compliance Policy: An International Comparison and New Evidence on Normative Appeals and Auditing.' ESRC Future Governance Workshop, Centre for Policy Studies, Central European University, Budapest, 11 December 2003.
  • Simon James, ‘The Role of Tax Agencies in Influencing Taxpayer Compliance’ 5th International Conference on Tax Administration, Faculty of Law, University of New South Wales, Sydney, 4-5 April 2002.
  • Simon James, ‘Economics of Taxation within a Federal Context’, 12th Tax Research Network Conference, Clare College and the Faculty of Law, University of  Cambridge, 5-6 September 2002.
  • Simon James, ‘Developing a Strategy for Tax Compliance’ Centre for Tax System Integrity, Australian National University, Canberra, 11 April, 2001.
  • Simon James, ‘Tax Harmonisation’ Australian Taxation Studies Programme, Faculty of Law, University of New South Wales, 20 April, 2001.
  • Simon James, ‘The Role of Tax Agencies in Influencing Taxpayer Response’. Conference of the Society for the Advancement of Behavioral Economics, Center for Economic Research, Dept. of Economics, George Washington University, Washington DC, 11-12 June, 2001.
  • Simon James, ‘The Complexities of Tax Simplification’ Griffith University, Brisbane, Australia, 21 April, 2000.
  • Simon James, ‘The Taxpayer as Responsible Citizen’ at the conference of the Society for the Advancement of Socio-Economics on ‘Citizenship and Exclusion’ London School of Economics, 7-10 July 2000.
  • Simon James, ‘The Taxpayer as a Co-operative Citizen’ at the conference of the International Association for Research in Economic Psychology, and the Society for the Advancement of Behavioural Economics on ‘Fairness and Co-operation’, Baden, Austria 12-16 July 2000.
  • Simon James, ‘Teaching Tax Principles and Policy: Comparing the Single Textbook  and Wider Reading Approaches,’ 10th Tax Research Network Conference, University of Birmingham 11th-12th September 2000.
  • Simon James, ‘Tax Policy in the European Union’, Ministerstwo Gospodarki (Ministry of the Economy) Warsaw, Poland, 15 November 2000.
  • Simon James, ‘Tax Simplification is a Complicated Business’ Australian National University, 16 April 1999.
  • Simon James, ‘Issues in Tax Reform’ to Senior Officers of the Australian Tax Office at the Federal Police College, Canberra 19 April 1999.
  • Simon James, ‘Tax Research as Economic Research’ Tax Research Network Workshop on  Interdisciplinary Research in Taxation, University of Birmingham, 12 May 1999.
  • Simon James, ‘Tax Compliance in New Zealand’ with Clinton Alley, XXIV Annual Conference of the International Association for Research in Economic Psychology, Belgirate, Lago Maggiore, Italy, 30 June - 3 July 1999.
  • Simon James, ‘GST/VAT: The European Experience’ Curtin Business School, Curtin University, Western Australia, 1 September 1999.
  • Simon James, ‘The Economic Aims of Tax Reform’ at the Summit Programme, ‘The Future of Taxation Reform, Adam Smith Institute, 8 December 1999.
  • Ali Edwards, Gordon Channon and Simon James, 'The Economic, Legal and Taxation Effects of Disincorporation’. Conference of the British Accounting Association, Manchester, 1-3 April 1998.
  • Simon James, Adrian Sawyer and Ian Wallschutzky, ‘The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom’, International Conference on Tax Administration, University of New South Wales, Sydney, 16-17 April 1998.
  • Simon James and Alison Edwards, ‘Qualitative and Quantitative Methods in Small Business Research’ International Association for Research in Economic Psychology Workshop on Qualitative Research Methods, Department of Psychology, University of Exeter, 1-2 May 1998.
  • Simon James, ‘A Strategic Analysis of the Future International Business Tax Environment’. China International Business Symposium, Shanghai, 27-29 May 1998.
  • Simon James, ‘The Behaviour of Revenue Services as a Variable in Tax Administration and Tax Compliance’. Conference of the Society for the Advancement of Socioeconomics (SASE) and the Society for the Advancement of Behavioural Economics (SABE), Vienna, Austria, 13-16 July 1998.
  • Simon James, ‘The Complexities of Tax Simplification,’ University of Waikato, New Zealand, 23 September 1998.
  • Simon James, ‘Current Issues in Tax Research’, at the Headquarters of the Australian Tax Office, Constitution Avenue, Canberra, 26 November 1998.
  • Simon James, 'Small Business Attitudes’ paper given at the Conference of the Society for the Advancement of Behavioural Economics (SABE), Washington and Lee University, USA,  21-22 June 1997.
  • Simon James, 'Tax Harmonisation', School of Economics and Finance, Curtin University, Western Australia, 7 August 1997.
  • Simon James, ‘Tax Simplification: A Complicated Business’ Deputy Vice-Chancellor's seminar series, Curtin University, Western Australia, 13 August 1997.
  • Simon James, 'The Future of Tax Administration’, University of Canterbury, New Zealand, 21 August 1997.
  • Simon James, 'Tax Education and Training’, Massey University, New Zealand, 22 August 1997.
  • Gordon Channon, Ali Edwards and Simon James, 'The Economic, Legal and Taxation Effects of Disincorporation: Some Preliminary Results’, ICAEW Tax Research Workshop University of Leeds, September 1997.
  • Simon James, 'Self-Assessment and the UK Tax System', Conference on Tax Administration, University of New South Wales, Sydney, 11-12 April 1996.
  • Simon James, 'Tax Education and Tax Training' Tax Workshop, University of Warwick, May 1996.
  • Simon James, 'Tax Compliance Revisited’ Conference of the Society for the Advancement of Socioeconomics (SASE) and the Society for the Advancement of Behavioural Economics (SABE), University of Geneva, July 1996.
  • Simon James, 'A Comparison of the Education and Training of Taxation Professionals and Officials in the UK and Australia’ (with Chris Evans, Associate Director of the Australian Taxation Studies Programme, University of New South Wales, Sydney). Paper given at the 7th Annual Australasian Tax Teachers’ Conference, Perth, Western Australia, January 1995.
  • Simon James, 'Public Policy and Female Household Investment Strategy in Human and Non-Human Capital', Conference of the Society for the Advancement of Behavioural Economics, University of Toronto, August 1995.
  • Simon James, 'Should Australia Adopt a Cumulative Withholding Tax System?’ Current Issues in Tax Administration Conference, University of Newcastle, New South Wales, 7-8 April 1994.
  • Simon James, 'Female Household Investment Strategy in Human and Non-Human Capital', joint IAREP/SABE conference, Erasmus University, Rotterdam, Netherlands, 11-13 July 1994.
  • Simon James, 'The Electronic Submission of Tax Returns: A Brave New World?' Institute of Chartered Accountants’ Tax Workshop University of Huddersfield, 9 September 1994.
  • Simon James, 'Self-Assessment for Income Tax in the UK?’ University of Manchester March 1993.
  • Simon James, 'Taxation and Female Participation in the Labour Market', Department of Economics, University of Newcastle, New South Wales, Australia, April 1993.
  • Simon James, 'GST ­ RIP Where to from Here?’ Department of Commerce, University of Newcastle New South Wales Australia¸ April 1993.
  • Simon James, 'Female Labour Supply and the Division of Labour in Families’. Conference of The Society for the Advancement of Behavioural Economics, Rensselaerville, New York USA, 13-15 August 1993.
  • Simon James, 'Taxation and Female Participation in the Labour Markets’ at the International Association for Research into Economic Psychology Workshop on 'Economic Psychological Perspectives on Taxation’ at the Erasmus University Rotterdam Netherlands March 1992.
  • Simon James, ‘Labour Market Decisions in Low Income Households’ International Association for Research in Economic Psychology, University of Exeter 4-7th July 1990.
     

 


External positions

  • ESRC grant holder 2006/2007, £98,177 for a project on 'Optimum Compliance Costs and Tax Simplification'
  • DEFRA Research Award for a 'Review of the Business Taxation Systems in Rural Areas', 2003/2004
  • British Academy Award Holder, 2003/2004
  • ESRC joint grant holder, 1999/2003
  • Mentor to ESRC post-doctoral fellow, 2007/8
  • Rapporteur ESRC
  • Member, Executive Board, Society for the Advancement of Behavioral Economics
  • Editor, Newsletter of the Society for the Advancement of Behavioral Economics, since 2002
  • Member, Editorial Board, Journal of Socio-Economics
  • Member, Editorial Board, Asia-Pacific Journal of Taxation
  • Member, Editorial Board, Journal of Australian Taxation
  • Member, Editorial Board, Legal Issues in Business
  • External Examiner, University of Manchester Business School, 2009-2013
  • External Examiner, Lancaster University, MSC in Management; MSc in Management and Marketing; MSc in Management and Law, 2010-2013
  • External Examiner, PhD, University of Bath, 2008
  • External Examiner, PhD, University of New South Wales, 2008/9
  • External Examiner, PhD, Australian National University, 2009
  • Member, Committee of the South West of England Branch of the Chartered Institute of Taxation

Professor James’ teaching in recent years has included:

  • Public Finance
  • Taxation
  • International Financial Management

One of his main teaching interests is showing how analysis can provide insight into policy issues. Public Finance deals with both public expenditure and finance dealing with the principles of the subject and applying them to the understanding of policy and practice, drawing on experience both in the UK and overseas. His course on International Financial Management  extends finance to an international setting. It is concerned with the relevant international financial environment and how commercial decisions are affected by factors such as exchange rate and country risk.

Taught modules

Modules

2016/17