Miranda Stewart's picture

Miranda Stewart

Honorary Professor, Tax and Transfer Policy Institute


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

Contact details

Miranda researches on tax law and policy, including taxation of businesses in the context of globalisation; not-for-profits; tax and development; budget laws and institutions; and tax reform. Recent books include as co-editor, Not for Profits Law (Cambridge University Press, 2014); Sham Transactions (Oxford University Press, 2013); Tax, Law and Development (Edward Elgar, 2013). Miranda is co-author of Death and Taxes (Thomson Reuters, 7th ed, 2017) and Cooper Krever Vann’s Income Taxation Commentary and Materials (Thomson Reuters, 8th ed, 2017).

Miranda is a Professor at Melbourne Law School, University of Melbourne as well as a Fellow at the Tax and Transfer Policy Institute and the College of Asia Pacific at the ANU. She was formerly the inaugural Director of the Institute. Miranda previously taught at New York University School of Law, NY, USA, in the leading International Tax program in the US. She previously worked in private legal practice and in the Australian Tax Office on business tax policy and legislation. Miranda has also taught in the graduate tax law programs at Osgoode Hall Law School, York University, Canada and the University of Florida Levin College of Law.

COVID-19 expertise

I’ve been analysing the Govt responses on taxes/transfers – the way our “fiscal toolkit” can be more or less effective in responding to dramatic income needs and loss of revenue. I’m also concerned about our budget institutions and processes, given the delay of the budget and extraordinary fiscal measures, we need to make sure budgeting is transparent, prudent, forward looking and consultative.

See two recent blogs about Australia but also broader global issues on open budgets:

I’m also initiating some research with Ben Phillips at CSRM into design of basic income/negative income tax measures that would relax some of the means testing in our tightly targeted income tax system to provide more income support and increase household demand for the longer term – and we may need to modify the tax system to fund the crisis response going forward.

I’m also engaging with international tax experts from around the Asia Pacific and globally, who are starting to address the possible international tax consequences of COVID19 – as the way that businesses and individuals change their work, don’t travel, etc is changing so dramatically – and for the foreseeable future. Even if we reduce restrictions domestically and start to reboot the home economy, international travel, trade, business investment is likely to be much slower and maybe permanently changed. Just one example: Countries can usually tax businesses based on their physical presence. But what happens if key workers are now working ‘at home’ (in their own country) and not in the office of a global business in another country? Does that change jurisdiction to tax?

There is also increased urgency to successfully tax the global super-profits of digital businesses (the FAANGS+) – who are doing increasingly well in the current virtual world.

Updated:  18 June 2024/Responsible Officer:  Crawford Engagement/Page Contact:  CAP Web Team