Person

Miranda Stewart

Book

8 Nov 2017

Calls for a rethinking of equality and efficiency in tax and social policy and provides new policy solutions.

Working paper

1 Nov 2017

This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut, while addressing key non-neutralities in the corporate tax system in an international context.

Briefing paper

1 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...

Working paper

1 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 income or consumption...

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 choose the rate and...

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,...

Research report

2 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...

Working paper

1 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...

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 –...

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.

Items authored

10

Items published/produced

Associated content