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Miranda Stewart

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Miranda Stewart

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Book

08 Nov 2017

Gender inequality is profoundly unjust and in clear contradiction to the philosophy of the ‘fair go’. In spite of some action by recent governments, Australia has fallen behind in policy and outcomes, even as the G20 group of nations, the Organisation for Economic Co-operation and Development...

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Working paper

01 Nov 2017

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut, while addressing key...

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Briefing paper

01 Jan 2016

The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in Australia. The GST is charged at a rate of 10 per cent of the final price of goods and services. In the fiscal year ended 30 June 2014, the GST raised $51.4 billion. This is about 3.3 per cent of...

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Working paper

01 Nov 2015

This paper discusses the tax and transfer treatment of private superannuation retirement saving and the public means tested age pension in Australia. Superannuation savings benefit from concessional treatment in Australia’s tax system by comparison with other forms of saving, measured against an...

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Research report

25 Jul 2015

The proposals are approximately revenue neutral in aggregate and minimize redistribution relative to the current economic incidence. The proposed reforms include: remove current exemptions to achieve comprehensive payroll and land tax bases, and apply flat rates with individual state rights to...

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Audio interview

12 Mar 2015

The release of the inter-generational report has given rise to much talk about inequality and the need for another look at our tax system. It's been five years since the release of the Henry Tax Review, a comprehensive study of our tax and transfer system, released at the time that the GFC hit...

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Research report

02 Mar 2015

Tax reform is in the news daily. Calls for fundamental reform have become louder, but there are diverse views on the direction and scope of the reform that is needed. The Liberal/National Coalition Government has committed to a White Paper process on Tax Reform, which the Government has...

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Working paper

01 Jan 2015

This Working Paper traces the discursive history of the principles of benefit and legitimacy of taxation from the late eighteenth century to the present day. Drawing on the work of scholars from Adam Smith through Richard Musgrave to public choice theorists, it is observed that successful tax...

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Video lecture/presentation

15 Oct 2014

Overview: How can Australia maintain and strengthen a resilient tax system that can navigate a course through the choppy seas of politics, taxpayer acceptance and economic good sense? And what would a resilient tax system look like?

In this special lunchbox debate – one...

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Video lecture/presentation

14 Oct 2014

The reform of Australia’s federation is under review, with a White Paper process currently underway. In this video recorded at ANU on Thursday 2 October 2014 a group of experts consider what reform issues should be foremost.

 

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