Miranda Stewart

University of Melbourne - Law School

Professor

Melbourne, Victoria 3010

Australia

Australian National University (ANU) - Crawford School of Public Policy

Fellow, Tax and Transfer Policy Institute

7 Liversidge Street

Lennox Crossing

Canberra, ACT 0200

Australia

http://https://crawford.anu.edu.au/people/academic/miranda-stewart

SCHOLARLY PAPERS

32

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5,157

SSRN CITATIONS
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Top 33,984

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9

CROSSREF CITATIONS

13

Scholarly Papers (32)

1.

Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries

Number of pages: 52 Posted: 16 Jul 2002
Miranda Stewart
University of Melbourne - Law School
Downloads 1,292 (16,841)
Citation 7

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2.

Introduction: Tax, Law and Development

Yariv Brauner and Miranda Stewart (eds) (2013) Tax, Law and Development (Edward Elgar: Cheltenham, UK), Chapter 1, 3-22, posted with permission of the publisher
Number of pages: 20 Posted: 01 Feb 2013
Yariv Brauner and Miranda Stewart
University of Florida Levin College of Law and University of Melbourne - Law School
Downloads 458 (69,818)

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Tax law, development, globalization, tax incentives, equity, tax treaties, tax competition, aid

3.

Harmful Tax Competition: Defeat or Victory?

Australian Tax Forum, Vol. 22, No. 1, pp. 3-17, 2007, U of Melbourne Legal Studies Research Paper No. 272
Number of pages: 9 Posted: 30 Oct 2007
Sunita Jogarajan and Miranda Stewart
University of Melbourne - Law School and University of Melbourne - Law School
Downloads 379 (87,300)

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OECD, regulation, harmful, tax, competition

4.

The International Monetary Fund and Tax Reform

U of Melbourne Legal Studies Research Paper No. 75
Number of pages: 30 Posted: 16 Jun 2004 Last Revised: 08 Jan 2009
Miranda Stewart and Sunita Jogarajan
University of Melbourne - Law School and University of Melbourne - Law School
Downloads 356 (93,853)
Citation 1

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tax, International Monetary Fund, tax reform, developing countries, Ghana

5.

Taxation Problems in the Commercialisation of Intellectual Property

IPRIA Report No. 01/06, U of Melbourne Legal Studies Research Paper No. 182
Number of pages: 158 Posted: 05 Oct 2006
University of Melbourne - Law School, KPMG, Australia, University of Melbourne - Law School, University of Melbourne - Law School and University of Melbourne
Downloads 324 (104,340)
Citation 3

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taxation, intellectual property, commercial, incentive, concession

6.

New Research on Tax Law and Political Institutions

Law in Context, Vol. 24, No. 2, 2006, U of Melbourne Legal Studies Research Paper No. 219
Number of pages: 9 Posted: 06 Apr 2007
Miranda Stewart
University of Melbourne - Law School
Downloads 319 (106,186)

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tax, politics, governance, reform, tax policy

7.

Promoting Budget Transparency Through Tax Expenditure Management: A Report on Country Experience for Civil Society Advocates

U of Melbourne Legal Studies Research Paper No. 544
Number of pages: 86 Posted: 15 Jun 2011 Last Revised: 16 Jun 2011
Mark Burton and Miranda Stewart
University of Melbourne - Law SchoolUniversity of Canberra - Law School and University of Melbourne - Law School
Downloads 288 (118,487)
Citation 3

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tax expenditure, budget transparency

8.

Capital Allowances for Depreciating Assets: A Successful Reform?

BUSINESS TAX REFORM: MEET THE CRITICS, No. 24, pp. 217-264, Geoffrey Lehmann, ed., Australian Tax Research Foundation, 2007, U of Melbourne Legal Studies Research Paper No. 320
Number of pages: 43 Posted: 03 Apr 2008 Last Revised: 10 Apr 2008
Miranda Stewart
University of Melbourne - Law School
Downloads 210 (162,122)

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accelerated depreciation, reform, business tax, Australia

9.

Transparency, Tax and Human Rights

U of Melbourne Legal Studies Research Paper No. 774
Number of pages: 26 Posted: 16 May 2018
Miranda Stewart
University of Melbourne - Law School
Downloads 175 (191,400)

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tax transparency

10.

Tax Law and Political Institutions

Special Issue of Law in Context, Vol. 24, No. 2, 2006, U of Melbourne Legal Studies Research Paper No. 225
Number of pages: 8 Posted: 17 Apr 2007
Miranda Stewart
University of Melbourne - Law School
Downloads 128 (247,409)

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taxation, reform, politics

11.

Consultation in Business Tax Reform: Towards an Effective Tax Policy Network

EXECUTING AUSTRALIA'S INCOME TAX: THERE MUST BE A BETTER WAY, Graeme Cooper, ed., Australian Tax Research Foundation, Forthcoming, U of Melbourne Legal Studies Research Paper No. 319, Australian Tax Research Foundation Conference, 2006
Number of pages: 38 Posted: 03 Apr 2008
Miranda Stewart
University of Melbourne - Law School
Downloads 123 (254,956)

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policy network, tax, business, Australia, reform

12.

Tax Deductibility of Cross-Border Giving: Australia Gives No Quarter

U of Melbourne Legal Studies Research Paper No. 605
Number of pages: 15 Posted: 01 Oct 2012
Miranda Stewart
University of Melbourne - Law School
Downloads 112 (272,894)

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tax law, charity, philanthropy, gift deductibility, international tax

13.

The Tax State, Benefit and Legitimacy

Tax and Transfer Working Paper No. 1/2015
Number of pages: 38 Posted: 21 Sep 2015 Last Revised: 22 Sep 2015
Miranda Stewart
University of Melbourne - Law School
Downloads 110 (276,344)

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Taxation, Benefit theory, ability to pay, legitimacy, public choice, public goods, Adam Smith, Richard Musgrave, globalisation

14.

Redistribution between Rich and Poor Countries

TTPI Working paper 4/2018, U of Melbourne Legal Studies Research Paper No. 781
Number of pages: 28 Posted: 16 Mar 2018 Last Revised: 21 Jun 2018
Miranda Stewart
University of Melbourne - Law School
Downloads 108 (279,901)

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International tax, economic development, poverty, inequality, redistribution

15.

Tax Law and Policy for Indigenous Economic Development

U of Melbourne Legal Studies Research Paper No. 436
Number of pages: 19 Posted: 07 Dec 2009 Last Revised: 14 Dec 2009
Miranda Stewart
University of Melbourne - Law School
Downloads 104 (287,345)

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taxation law, Indigenous, economic development

16.

Gender Equity in Australia's Tax System

U of Melbourne Legal Studies Research Paper No. 443
Number of pages: 24 Posted: 11 Dec 2009
Miranda Stewart
University of Melbourne - Law School
Downloads 103 (289,259)
Citation 1

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tax policy, gender, tax reform, sex discrimination

17.

The Australian Parliamentary Budget Office: A Sustainable Innovation in Fiscal Decision-Making?

U of Melbourne Legal Studies Research Paper No. 628
Number of pages: 32 Posted: 27 Feb 2013
Miranda Stewart
University of Melbourne - Law School
Downloads 91 (313,422)

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Austraiian Parliamentary Budget Office

18.

Are You Two Interdependent? Family, Property and Same-Sex Couples in Australia's Superannuation Regime

Sydney Law Review, Vol. 28, 2006, U of Melbourne Legal Studies Research Paper No. 181
Number of pages: 40 Posted: 05 Oct 2006
Miranda Stewart
University of Melbourne - Law School
Downloads 88 (320,041)

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family, property, supperanuation, same-sex, interdependent

19.

International Tax, the G20 and the Asia Pacific: From Competition to Cooperation?

Asia and the Pacific Policy Studies (APPS), vol. 1, no. 3, pp. 484–496
Number of pages: 13 Posted: 02 Oct 2014
Miranda Stewart
University of Melbourne - Law School
Downloads 81 (336,690)
Citation 1

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international tax; tax haven; G20; tax competition; ASEAN; OECD; BEPS; fiscal policy; tax treaties

20.

Superannuation Tax Concessions and the Age Pension: A Principled Approach to Savings Taxation

Tax and Transfer Policy Institute - Working Paper 7/2015
Number of pages: 64 Posted: 03 Dec 2015
David Ingles and Miranda Stewart
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute and University of Melbourne - Law School
Downloads 74 (354,774)
Citation 3

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Income tax, consumption tax, superannuation, retirement incomes, age pension, means test, tax expenditures

21.

'Waiting for Consensus of the Experts?' Expert Discourse and the Politics of Tax Reform

Number of pages: 60 Posted: 22 Mar 2018
Miranda Stewart
University of Melbourne - Law School
Downloads 58 (402,572)

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Tax policy, tax law, tax reform, discourse theory, fiscal sociology, value added tax, consumption tax

22.

Looking Forward at 100 Years: Where Next for the Income Tax?

Number of pages: 11 Posted: 18 Dec 2015
Miranda Stewart
University of Melbourne - Law School
Downloads 41 (466,503)

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23.

Australia's Company Tax: Options for Fiscally Sustainable Reform, Updated Post Trump

TTPI Working paper 3/2018
Number of pages: 35 Posted: 09 Mar 2018
David Ingles and Miranda Stewart
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute and University of Melbourne - Law School
Downloads 40 (470,888)
Citation 2

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Corporation tax, tax policy, dividend imputation, allowance for corporate equity, allowance for corporate capital, cash flow tax, rent tax, comprehensive business income tax

24.

On 'Dynastic' Inequality

Forthcoming in: Stephen Gardiner (ed), Oxford Handbook of Intergenerational Ethics, Oxford University Press, U of Melbourne Legal Studies Research Paper No. 903
Number of pages: 25 Posted: 17 Aug 2020
Daniel Halliday and Miranda Stewart
University of Melbourne and University of Melbourne - Law School
Downloads 38 (479,603)

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wealth, inequality, intergenerational ethics, taxation, distributive justice, inheritance

25.

Reforming Australia's Superannuation Tax System and the Age Pension to Improve Work and Savings Incentives

Asia & the Pacific Policy Studies, Vol. 4, No. 3, pp. 417–436 , Crawford School Research Paper
Number of pages: 20 Posted: 26 Oct 2017
David Ingles and Miranda Stewart
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute and University of Melbourne - Law School
Downloads 29 (523,754)

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Age Pension, Income Tax, Retirement Saving, Superannuation, Work Incentives

26.

The Gatekeeper Court: For the Revenue or for the Taxpayer?

U of Melbourne Legal Studies Research Paper No. 828 (2019)
Number of pages: 30 Posted: 23 Aug 2019
Rachel Davies and Miranda Stewart
University of Melbourne - Melbourne Law School and University of Melbourne - Law School
Downloads 27 (535,056)

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taxation law, Federal Court of Australia, statutory interpretation, dispute resolution, judicial review

27.

Australia's Company Tax: Options for Fiscally Sustainable Reform

Australian Tax Forum, Vol. 33(1), 2018
Number of pages: 39 Posted: 10 May 2018
David Ingles and Miranda Stewart
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute and University of Melbourne - Law School
Downloads 1 (721,784)
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allowance for corporate capital; allowance for corporate equity; cash flow tax; comprehensive business income tax; corporation tax; dividend imputation; rent tax; tax policy

28.

Cross-Border Charitable Giving and its Tax Limitations

IBFD Bulletin for International Taxation, Volume 67, Number 11, pp. 611-625, November 2013
Posted: 03 Nov 2015
Vienna University, Institute for Austrian and International Taxlaw, Erasmus University Rotterdam (EUR) - Erasmus School of Law, Babson College, University of Melbourne - Law School, Independent and Independent

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charitable contributions, cross-border, international, Australia, Austria, Germany, Netherlands, United States, EU, tax treaties

29.

Fiscal Transparency: Global Norms, Domestic Laws, and the Politics of Budgets

Brooklyn Journal of International Law, Vol. 34, No. 3, p. 797, 2009
Posted: 21 Feb 2010
Lisa Philipps and Miranda Stewart
York University - Osgoode Hall Law School and University of Melbourne - Law School

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budgeting, fiscal policy, taxation, transparency, development, soft law, international tax, governance, distributive justice, transnational norms, economic policy, democracy

30.

Restricting the Legislative Power to Tax: Australia - National Report

Michigan State University College of Law Journal of International Law, Vol. 15, 2007, U of Melbourne Legal Studies Research Paper No. 246
Posted: 11 Sep 2007
Miranda Stewart and Kristen L. Walker
University of Melbourne - Law School and University of Melbourne - Law School

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tax, Australia, legislative power, limit

31.

Venture Capital Tax Reforms in Australia and New Zealand

New Zealand Journal of Taxation Law and Policy, Vol. 11, No. 2, 2005, U of Melbourne Legal Studies Research Paper No. 139
Posted: 25 Jan 2006
Miranda Stewart
University of Melbourne - Law School

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venture capital, reform, Australia, New Zealand, subsidy, capitalisation, fund managers, intellectual property, innovative

32.

Australian Stories of Tax and Fairness: A Feminist Reading of Peter Carey's the Tax Inspector

Posted: 17 Jul 2003
Miranda Stewart
University of Melbourne - Law School

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