Professor Miranda Stewart

Overview  |  Publications  |  Research Activities
Click here to access the full text of selected publications available through Melbourne Legal Studies...
Books
  • P. Burgess, G. Cooper, M. Stewart and R. Vann, 'Cooper, Krever & Vann's Income Taxation: Commentary and Materials', (7 ed, 2012).
  • M. Flynn and M. Stewart, 'Death & Taxes: Tax-effective Estate Planning', (5 ed, 2012).
  • 'Housing and tax policy', (1 ed, 2010).
  • 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).
  • M. Kobetsky, R. Krever, A. O`Connell and M. Stewart, 'Income tax: Text, materials and essential cases', (7 ed, 2008).
  • 'Tax Law and Political Institutions', (1 ed, 2006).
Chapters
  • 'Tax law and policy for indigenous economic development in Australia' in M. Langton, J. Longbottom (ed), Community Futures, Legal Architecture: Foundations for Indigenous Peoples in the Global Mining Boom (2012) 163-179.
  • 'Taxation policy and housing' in S. Smith (ed), International Encyclopedia of Housing and Home (2012) 152-166.
  • 'The tax expenditure concept globally' in Y. Brauner, M. McMahon, Jr. (ed), The Proper Tax Base: Structural Fairness from an International and Comparative Perspective - Essays in Honor of Paul McDaniel (2012) 47-85.
  • 'Gender equity in Australia's tax system: A capabilities approach' in K. Brooks, A. Gunnarsson, L. Philipps, M. Wersig (ed), Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives (2011) 53-73.
  • 'Australia' in G. Bizioli, C. Sacchetto (ed), Tax Aspects of Fiscal Federalism: A Comparative Analysis (2011) 137-185.
  • 'Housing tax expenditures in Australia: Rethinking benchmarks and policy goals' in L. Philipps, N. Brooks, J. Li (ed), Tax Expenditures: State of the Art (2011) 11:1-11:31.
  • M. Flynn and M. Stewart, 'Australia' in G. Maisto (ed), Death as a Taxable and its Interntional Ramifications: Volume 95b of Cahiers de droit fiscal international (2010) 97-120.
  • 'Women and tax' in P. Easteal (ed), Women and the Law in Australia (2010) 441-463.
  • 'Tax' in I. Freckleton SC, H. Selby (ed), Appealing to the Future: Justice Kirby and his Legacy (2009) 797-815.
  • 'Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts' in F. Schui, H. Nehring (ed), Global Debates about Taxation (2007) 182-200.
  • 'Australia' in P. Bongaarts, D. Bouzoraa, G. Maisto, A. Pelvang (ed), Investment Funds: International Guide to the Taxation and Regulation of Mutual Investment Funds and their Investors (2006) 1-111.
Journal Articles - Refereed
  • 'Transnational tax information exchange networks: Steps towards a globalized, legitimate tax administration' (2012) 4 World Tax Journal 152-179.
  • 'Taxing savings after Henry' (2012) 27 Australian Tax Forum 351-369.
  • J. Chia and M. Stewart, 'Doing business to do good: Should we tax the business proftits of Not-For-Profits?' (2012) 33 Adelaide Law Review 335-370.
  • 'The income taxation of native title agreements' (2011) 39 Federal Law Review 361-398.
  • 'Native title and tax: Understanding the issues' (2010) 7 Indigenous Law Bulletin 7-11.
  • 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.
  • ''Are You Two Interdependent?' Family, Property and Same-Sex Couples in Australia's Superannuation Regime' (2006) 28 Sydney Law Review 437-476.
  • '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.
  • 'It's a queer thing: Campaigning for social justice for lesbians and gay men' (2004) 29 Alternative Law Journal 75-80.
  • 'Australian stories of tax and fairness: A feminist reading of Peter Carey's The Tax Inspector' (2003) 18 Australian Feminist Law Journal 1-25.
  • 'Venturing towards flow through taxation of limited partnerships: It's time to repeal Division 5A' (2003) 32 Australian Tax Review 171-195.
  • 'Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries' (2003) 44 Harvard International Law Journal 140-190.
  • 'Corporate Distributions and the "Profits First" Rule: Is the RBT Proposal Right for Australia?' (2002) 17 Australian Tax Forum 59-112.
  • 'Deductibility of Travel Expenses: Is Australia Moving from a Global to a Schedular Income Tax?' (2001) 25 Melbourne University Law Review 495-521.
  • 'The David R Tillinghast Lecture: Commentary' (2000) 54 Tax Law Review 111-130.
Journal Articles - Unrefereed
  • 'Business succession: ATO issues more guidance on buy-sell agreements and insurance' (2010) 45 Taxation in Australia 195-199.
  • 'Tax and same sex couples: Still waiting for a fair go' (2008) 42 Taxation in Australia 517-534.
  • M. Stewart and K. Walker, 'Restricting the Legislative Power to Tax: Australia- National Report' (2007) 15 Michigan State Journal of International Law 193-245.
  • 'Venture Capital Tax Reform in New Zealand and Australia (Part 1)' (2006) 17 Journal of International Taxation 40-55.
  • 'Venture Capital Tax Reform in Australia and New Zealand (Part 2)' (2006) 17 Journal of International Taxation 42-54.
  • 'Taxes and justice in context' (2005) 30 Australian Journal of Legal Philosophy 134-142.
  • 'Capital Allowances: Working Through Some of the Issues' (2001) 36 Taxation in Australia 255-260.
Journals - Other Contributions
  • 'Company tax and the limits of politics' (2012) 2012 The Conversation .
  • 'Challenges await Australia's new Tax Commissioner' (2012) 2012 The Conversation .
  • 'Tax expenditures: Lessons from history and country experience' (2012) 3 Africa Tax Spotlight, Quarerly Newsletter of the Tax Justice Network (Africa) 7-9.
  • S. Jogarajan and M. Stewart, 'Review essay - Harmful tax competition: Defeat or victory?' (2007) 22 Australian Tax Forum 3-17.
  • 'Commissioner of taxation v Payne - Deductibility of travel expenses: Is Australia moving from a global to a schedular income tax?' (2001) 25 Melbourne University Law Review 495-521.
Conference Publications
  • 'Housing and tax policy: New directions' (paper presented at Economics and Law of Housing and Taxation Research Symposium, 11-Feb-2009) 1-35.
  • 'Consultation in business tax reform: Towards an effective tax policy network' (paper presented at Executing an Income Tax, 19-Oct-2006 to 20-Oct-2006) 247-286.
  • 'Capital allowances for depreciating assets: A successful reform?' (paper presented at Business Tax Reform: Meet the Critics, 28-Sep-2006 to 29-Sep-2006) 217-264.
  • 'Techniques of Globalisation, Economics and Governance: The Example of Tax Reform' (paper presented at 9th Conference of the Australian and New Zealand Society of International Law, ANU, Canberra, Australia, 13-14 June, 2001) 139-144.
Reports/Working Papers
Miranda Stewart

Phone:
+61 3 834 46544
 
Email:
Miranda Stewart
 
Room:
0744