Miranda Stewart

Professor Miranda Stewart


Professors

BSc/LLB(Hons)(Syd), Grad Dip (Arts)(ANU), LLM(NYU)

Languages spoken: English, French

Phone: +61 3 834 46544

Email: Miranda Stewart

Room: 0744


Overview    Publications    Research Activities

Miranda Stewart teaches and researches in the areas of tax law and policy including taxation of business and investment entities, tax and development, not-for-profits, and tax reform in the context of globalisation. She is a co-editor of several books, including Sham Transactions (Oxford University Press, forthcoming), Tax, Law and Development (Edward Elgar, 2013), Death and Taxes (Thomson Reuters, 4th ed., 2012), Cooper Krever and Vann’s Income Taxation Commentary and Materials (Thomson Reuters, 7th ed., 2012) and Housing and Tax Policy (Australian Tax Research Foundation, 2010).

Miranda has many years experience in tax law in Australia and overseas. She was recently a visiting scholar at Christ Church, Oxford on the Melbourne-Oxford Faculty Exchange. Miranda was a Consultant to the Henry Tax Review into Australia’s Future Tax System and is an International Research Fellow with the Centre for Business Taxation at Oxford University. Before joining the Faculty in 2000, Miranda taught at New York University School of Law in the leading International Tax program in the US. She previously worked in the Australian Tax Office on tax policy and legislation and as a solicitor at Arthur Robinson & Hedderwicks. She has also taught in the graduate tax programs at Osgoode Hall Law School, York University, Canada and the University of Florida Levin College of Law. 


Representative Publications
  • P. Burgess, G. Cooper, R. Krever, M. Stewart and R. Vann, 'Cooper, Krever & Vann's Income Taxation: Commentary and Materials', (6 ed, 2009).
  • M. Flynn and M. Stewart, 'Death and taxes: Tax-effective estate planning', (3 ed, 2009).
  • L. Philipps and M. Stewart, 'Fiscal transparency: Global norms, domestic laws, and the politics of budgets' (2009) 34 Brooklyn Journal of International Law 797-859.
  • M. Stewart, 'Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts' in F. Schui, H. Nehring (ed), Global Debates about Taxation (2007) 182-200.
  • M. Stewart (ed), 'Tax Law and Political Institutions', (1 ed, 2006).
  • M. Stewart, ''Are You Two Interdependent?' Family, Property and Same-Sex Couples in Australia's Superannuation Regime' (2006) 28 Sydney Law Review 437-476.
  • M. Stewart, 'Venture capital tax reform in Australia and New Zealand' (2005) 11 New Zealand Journal of Taxation Law and Policy 216-249.
  • M. Stewart and S. Jogarajan, 'The international monetary fund and tax reform' (2004) 2004 British Tax Review 146-175.

Areas of Expertise:

Teaching:
The Melbourne Law Masters:
  • Current Issues in Tax and Public Finance (2014)
  • Fiscal Reform and Development (2014)
  • Tax Law Research (2014)


  • Current Research Interests

    Miranda's current research is on tax law and development, international tax coordination, tax and not-for-profits, and indigenous economic development and tax. She has published on a wide range of tax law and policy topics, applying a critical legal perspective. Miranda has an abiding interest in issues of tax and distributive justice in a global context.


    Memberships and Affiliations

    International Research Fellow, Oxford University Centre for Business Taxation

    Law Council of Australia, Taxation Committee

    Chartered Tax Advisor, Taxation Institute of Australia

    International Fiscal Association, Australian Branch Executive Committee

    Editorial Board, Journal of the Australasian Tax Teachers Association; New Zealand Journal of Tax Law and Policy