Miranda Stewart

Taxation in Aging Societies: Increasing the Effectiveness and Fairness of Pension Systems

Agustin Redonda, Vincenzo Galasso, Mark Mazur, Miranda Stewart, Matthew Whittaker

Report  |  2019

Population aging is accelerating worldwide and has significant socio-economic implications, including a decline in the size of the..

From Guarantee Minimum Income to Basic Income: What Might it Look Like?

David Ingles, Ben Phillips, Miranda Stewart

Book Chapter  |  2019

Transparency, Tax and Human Rights: What is the Purpose of Transparency?

Miranda Stewart

Book Chapter  |  2019

Behavioural Insights in Tax Collection: Getting the Legal Settings Right

Emily Millane, Miranda Stewart

Journal article  |  2019  |  eJournal of Tax Research

There has been a growing appreciation of the potential of behavioural insights (BI) to improve tax payment and collection. We exam..

A Basic Income for Australia? Exploring Rationale, Design, Distribution and Cost

David Ingles, Ben Phillips, Miranda Stewart

Report  |  2019

This paper considers the potential for a basic income (BI) or guaranteed minimum income (GMI) scheme for Australia. We examine the..

Open Budget Survey 2017 Part 1: How Transparent is the Australian Budget?

Miranda Stewart, Teck Chi Wong

Scholarly Contribution to Database/Website  |  2018

This two-part series about the Open Budget Index (OBI) presents budget transparency results for Australia in this global budget su..

Mothers Have Little to Show for Extra Days of Work Under New Tax Changes

Miranda Stewart

Scholarly Contribution to Database/Website  |  2018

The federal government’s new Child Care Subsidy (CCS) starts from July 2, 2018. The government has also announced personal income ..

Seeking Sanity on GST Sanitary Tax Debate

Miranda Stewart

Scholarly Contribution to Database/Website  |  2018

The current debate about whether to remove the GST on tampons is a great example of how the big picture gets lost in a fight about..

The Gatekeeper Court: For the Revenue or For the Taxpayer?

Rachel Davies, Miranda Stewart

Book Chapter  |  2018

Since its establishment four decades ago, the Federal Court of Australia ('the Court') has become the leading tax court in the nat..

Australia

Sarah Blakelock, Miranda Stewart

Book Chapter  |  2018

Australia has had a legislative general anti-avoidance rule (‘GAAR’) in our federal income tax law since it was first enacted in 19..