Professor Miranda Stewart
LLM (International Tax) NYU NY USA; Grad.Dip (Womens Studies) ANU; LLB (Hons) U.Syd; BSC U.Syd
Fellow, Tax and Transfer Policy Institute
ANU College of Asia and the Pacific
T:
+61 (0)423175883
Areas of expertise
- Taxation Law 180125
- Public Economics Taxation And Revenue 140215
- Comparative Economic Systems 149901
- Public Policy 160510
- Public Administration 160509
Biography
Miranda Stewart is Professor of Law at the University of Melbourne Law School where she is Director of Tax Studies and the Tax Group, and is a Fellow at the Tax and Transfer Policy Institute at the Crawford School of Public Policy, The Australian National University. Miranda was the inaugural Director of the Institute from 2014 to 2017. Miranda carries out research, teaching and policy advice on tax law and policy in academia, government and the private sector across a wide range of topics including taxation of large and small business entities, not-for-profits and individuals; international taxation and the role of tax in development; reform processes and budget institutions; and gender equality in tax and transfer systems. Miranda has an enduring interest in the resilience, legitimacy and fairness of tax systems to support good government.
Publications
- Millane, E & Stewart, M 2019, 'Behavioural insights in tax collection: getting the legal settings right', eJournal of Tax Research, vol. 16, no. 3, pp. 500-535.
- Stewart, M & Whiteford, P 2018, 'Balancing Efficiency and Equity in the Tax and Transfer System', in Mark Fabian and Robert Breunig (ed.), Hybrid Public Policy Innovations: Contemporary Policy Beyond Ideology, Routledge, London, pp. 204-231.
- Stewart, M 2018, 'Redistribution between rich and poor countries', Bulletin for International Taxation, vol. 72, no. 4/5, pp. 297-309.
- Stewart, M 2018, 'Introduction to Special Issue: What shall we do with Company Tax?', Australian Tax Forum, vol. 33, no. 1, pp. 1-14.
- Stewart, M & Ingles, D 2018, 'Australia's company tax: options for fiscally sustainable reform', Australian Tax Forum, vol. 33, no. 1, pp. 101-139.
- Blakelock, S and Stewart, M (2018) ‘Australia’ in Rosenblatt, P and Tron, M E (ed) Anti-avoidance measures of general nature and scope – GAAR and other rules, Vol 103a Cahiers de droit fiscal international (70th International Fiscal Association Congress, Sdu Fiscale & Financiele Uitgevers: The Netherlands) 135-154
- Ingles, D & Stewart, M 2017, '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.
- Stewart, M, Voitchovsky, S & Wilkins, R 2017, 'Women and top incomes in Australia', in Miranda Stewart (ed.), Tax, Social Policy and Gender: Rethinking Equality and Efficiency, ANU Press, Canberra, pp. 257-292.
- Stewart, M 2017, 'Sham transactions and tax avoidance', in Nigar Hashimzade & Yuliya Epifantseva (ed.), The Routledge Companion to Tax Avoidance Research, Routledge Taylor & Francis Group, United States of America, New York, pp. 48-58.
- Stewart, M 2017, 'Gender inequality in Australia's tax-transfer system', in Miranda Stewart (ed.), Tax, Social Policy and Gender: Rethinking Equality and Efficiency, ANU Press, Canberra, pp. 1-32.
- Stewart, M 2017, 'Australia's Hybrid International Tax System: Limited Focus on Tax and Development', in Karen B Brown (ed.), Taxation and Development - A Comparative Study, Springer, Switzerland, pp. 17-41.
- Godber, P, Thornton, G & Stewart, M 2017, 'Speed Dating in the new Tax Era: the BEPS Convention kicks off', Tax Specialist, vol. 21, no. 1, pp. 16-26.
- Smith, J, Costa, M & Stewart, M 2017, Report: Gender responsive budgeting and breastfeeding policies: insights from the Asia-Pacific region.
- Cooper, G, Dirkis, M, Stewart, M and Vann, R2018, Income Taxation: Commentary and Materials, Lawbook Co., Australia.
- Stewart, M 2017 (ed), Tax, Social Policy and Gender: Rethinking Equality and Efficiency, ANU Press, Canberra.
- Stewart, M2017, 'Two Ideas for Renewal of Australia's Fiscal Federal Democracy', in Mark Bruerton, Tracey Arklay, Robyn Hollander, Ron Levy (ed.), A People's Federation, The Federation Press, Sydney, pp. 164-182.
- Stewart, M 2016, The Contradictions of International Tax, pp. 1-3pp.
- Stewart, M, Ingles, D, Pota, S et al 2016, Election 2016: Tax Policies of the Major Parties Part I, pp. 1-8pp.
- Ingles, D, Stewart, M, Pota, S et al 2016, Election 2016: Tax Policies of the Major Parties Part II, pp. 1-10pp.
- Stewart, M & Varela, P 2016, Policy Brief: The Goods and Services Tax.
- Stewart, M 2015, 'International Tax Governance: Can the G20 help?', in Mike Callaghan & Tristram Sainsbury (ed.), The G20 and the Future of International Economic Governance, University of New South Wales, Australia, pp. 103-119.
- Cooper, G & Stewart, M 2015, The Road Home? Finalizing and Implementing the BEPS Agenda, pp. 311-313
- Ingles, D & Stewart, M 2015, Superannuation tax concessions and the age pension: a principled approach to savings taxation.
- Freebairn, J, Stewart, M & Liu, P 2015, Reform of State Taxes in Australia: Rationale and Options.
- Chapman, B, Clarke, P, Higgins, T et al 2015, 'Income Contingent Collection of a 'Brain Drain Tax': Theory, Policy and Empirical Potential', Population Review, vol. 54, no. 2, pp. 13-27.
- Stewart, M, Tehan, M & Boulot, E 2015, Transparency in Resource Agreements with Indigenous People in Australia.
- Stewart, M, Moore, A, Whiteford, P et al. 2015, A Stocktake of the Tax System and Directions for Reform: Five years after the Henry Review.
- Stewart, M 2015, 'Abuse and Economic Substance in a Digital BEPS World', Bulletin for International Taxation, vol. 69, no. 6/7, pp. 399-409.
- Stewart, M 2015, 'The Tax State, Benefit and Legitimacy', in Peter Harris and Dominic De Cogan (ed.), Studies in the History of Tax Law Volume 7, Hart Publishing, Oxford and Portland, Oregon, pp. 483-515.
- Stewart, M 2014, 'The boundaries of charity and tax', in Matthew Harding, Ann O'Connell, Miranda Stewart (ed.), Not-for-Profit Law: Theoretical and Comparative Perspectives, Cambridge University Press, United Kingdom, pp. 232-253.
- Harding, M, O'Connell, A & Stewart, M, eds, 2014, Not-for-Profit Law: Theoretical and Comparative Perspectives, Cambridge University Press, United Kingdom.
- Harding, M, O'Connell, A & Stewart, M 2014, 'Introduction: theoretical and comparative perspectives on not-for-profit law', in Matthew Harding, Ann O'Connell, Miranda Stewart (ed.), Not-for-Profit Law: Theoretical and Comparative Perspectives, Cambridge University Press, United Kingdom, pp. 1-12.
- Stewart, M 2014, 'International Tax, the G20 and the Asia Pacific: From Competition to Cooperation?', Asia & The Pacific Policy Studies, vol. 1, no. 3, pp. 484-496.
- Flynn, M & Stewart, M 2014, Death & Taxes: Tax-effective estate planning, Thomson Reuters (Professional) Australia Limited, Sydney, Australia.
Projects and Grants
Grants information is drawn from ARIES. To add or update Projects or Grants information please contact your College Research Office.
- Open Budget Survey 2021 (Primary Investigator)
- Environmental Review of the Tax System: Australian Conservation Foundation (Primary Investigator)
- Open Budget Survey 2019 (Primary Investigator)
- HFE Tax Elasticities Scoping Study (Primary Investigator)
- Applying Behavioural Insights to the Tax System in Australia (Secondary Investigator)
- New Approaches to Tax and Welfare in Australia and Korea (Primary Investigator)
- Payment Thinking (Primary Investigator)
- Gender Equality in Australia's Tax and Transfer System (Primary Investigator)
