Miranda Stewart

University of Melbourne - Law School

Professor

Melbourne, Victoria 3010

Australia

http://https://law.unimelb.edu.au/about/staff/miranda-stewart

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

Honorary Professor

7 Liversidge Street

Lennox Crossing

Canberra, ACT 0200

Australia

  • University of Melbourne - Law School

    • Email
    • Tel: +61 3 8344 6544
SCHOLARLY PAPERS

37

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23

Scholarly Papers (37)

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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 1,453 (28,939)
Citation 6

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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 674 (84,373)

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

3.

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 497 (124,052)

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

4.

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 423 (149,925)

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accelerated depreciation, reform, business tax, Australia

5.

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 420 (151,231)
Citation 1

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OECD, regulation, harmful, tax, competition

6.

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, Mark Burton and Miranda Stewart
University of Canberra - Law SchoolUniversity of Melbourne - Law School and University of Melbourne - Law School
Downloads 415 (153,249)
Citation 3

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tax expenditure, budget transparency

7.

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
Cameron Rider, Lillian Hong, Ann O'Connell, Miranda Stewart and Michelle Herring
University of Melbourne - Law School, KPMG, Australia, University of Melbourne - Law School, University of Melbourne - Law School and University of Melbourne
Downloads 400 (159,776)
Citation 3

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taxation, intellectual property, commercial, incentive, concession

8.

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 359 (180,319)

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tax, politics, governance, reform, tax policy

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 349 (185,972)

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tax transparency

10.

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 328 (199,536)

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

11.

The Law and Policy of VAT Tourist Tax Refund Schemes: A Comparative Analysis

Downloads 281 (234,573)

The Law and Policy of VAT Tourist Tax Refund Schemes: A Comparative Analysis

Tax and Transfer Policy Institute, working paper 19/2021
Number of pages: 64 Posted: 07 Jan 2022
Wang tingting and Miranda Stewart
Economic Law School of Southwest University of Political Science and Law and University of Melbourne - Law School
Downloads 281 (232,856)

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Value-Added Tax, Goods and Services Tax, tourist tax refund scheme, destination principle, European Union, China, Australia, tax administration

The Law and Policy of Vat Tourist Tax Refund Schemes : A Comparative Analysis

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 2 ; p. 285-330
Posted: 28 Nov 2022
Wang tingting and Miranda Stewart
Economic Law School of Southwest University of Political Science and Law and University of Melbourne - Law School

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VAT, GST, refund, tourism, tax incentive

12.

Redistribution between Rich and Poor Countries

Downloads 275 (239,811)
Citation 1

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 275 (238,119)
Citation 1

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International tax, economic development, poverty, inequality, redistribution

Redistribution between Rich and Poor Countries

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 4/5 (Special issue) ; p. 297-309; DOI: https://doi.org/10.59403/1mnx812
Posted: 25 Apr 2024
Miranda Stewart
University of Melbourne - Law School

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developing countries, redistribution principle, tax policy

13.

Decomposing Wealth Inequality in Australia

Melbourne Institute Working Paper No. 13/24, U of Melbourne Legal Studies Research Paper, Volume 24, Paper # 968
Number of pages: 32 Posted: 09 Dec 2024 Last Revised: 24 Jan 2025
Melek Cigdem-Bayram, Miranda Stewart, Stephen Whelan and Gavin A. Wood
Melbourne, University of Melbourne - Law School, The University of Sydney and Royal Melbourne Institute of Technolog (RMIT University) - School of Economics, Finance and Marketing
Downloads 207 (316,997)

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wealth inequality, decomposition, DFL technique, homeownership

14.

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 164 (391,279)

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

15.

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 163 (393,375)
Citation 3

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

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 163 (393,375)
Citation 1

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tax policy, gender, tax reform, sex discrimination

17.

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 157 (406,232)

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policy network, tax, business, Australia, reform

18.

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 154 (412,892)

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taxation, reform, politics

19.

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 148 (426,569)

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taxation law, Indigenous, economic development

20.

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 138 (451,243)
Citation 1

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Austraiian Parliamentary Budget Office

21.

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 122 (497,746)

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

22.

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 116 (517,292)
Citation 3

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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

23.

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 114 (524,119)

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

24.

'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 113 (527,592)

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

25.

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 110 (538,294)
Citation 1

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

26.

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 100 (577,170)

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family, property, supperanuation, same-sex, interdependent

27.

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 75 (687,532)

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

28.

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 72 (703,468)

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29.

The Future of Tax Jurisdiction

Singapore Journal of Legal Studies, Mar 2024, pp 126-148, U of Melbourne Legal Studies Research Paper no. 961
Number of pages: 24 Posted: 25 Jul 2024 Last Revised: 15 Jan 2025
Miranda Stewart
University of Melbourne - Law School
Downloads 47 (871,401)

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30.

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 7 (1,298,274)
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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

31.

Cross-Border Charitable Giving and its Tax Limitations

Bulletin for International Taxation. - Amsterdam. - Vol. 67 (2013), no. 11 ; p. 611-625; DOI: https://doi.org/10.59403/9c3t5z
Posted: 20 Mar 2024
Sabine Heidenbauer, Sigrid Hemels, Brigitte W. Muehlmann, Miranda Stewart, Otmar Thömmes and Tina Tukić
affiliation not provided to SSRN, Erasmus University Rotterdam (EUR) - Erasmus School of Law, affiliation not provided to SSRN, University of Melbourne - Law School, affiliation not provided to SSRN and affiliation not provided to SSRN

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donations to charities, deductions, EU law, ECJ case law, tax treaty, foundation

32.

Transnational Tax Information Exchange Networks: Steps Towards a Globalized, Legitimate Tax Administration

In: World tax journal. - Amsterdam. - Vol. 4 (2012), no. 2 ; p. 152-179
Posted: 06 Dec 2022
Miranda Stewart
University of Melbourne - Law School

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exchange of information, tax authorities, tax treaty

33.

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
Sabine Heidenbauer, Sabine Heidenbauer, Sigrid Hemels, Brigitte Muehlmann, Miranda Stewart, Otmar Thoemmes and Tina Tukic
Vienna University, Institute for Austrian and International TaxlawMax Planck Institute for Tax Law and Public Finance, 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

34.

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

35.

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

36.

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

37.

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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