Books

Harding, Matthew, O’Connell, Ann and Stewart, Miranda (eds) Not for profit law: Theoretical and Comparative Perspectives (Cambridge University Press, 2014)

Brauner, Yariv and Stewart, Miranda (eds) Tax, Law and Development (Edward Elgar, 2013) See my blog article on tax, law and development
Simpson, Edwin and Stewart, Miranda (eds), Sham Transactions (Oxford University Press, 2013)

Burgess, Phil; Cooper, Graeme; Stewart, Miranda and Vann, Richard, Cooper, Krever & Vann’s Income Taxation: Commentary and Materials (Thomson Reuters, 7 ed, 2012)

Flynn, Michael and Stewart, Miranda, Death & Taxes: Tax-effective Estate Planning (Thomson Reuters, 5 ed, 2012).

Stewart, Miranda (ed) Housing and tax policy (Australian Tax Research Foundation, 2010)

Kobetsky, Michael, Krever, Rick, O`Connell, Ann and Stewart, Miranda Income tax: Text, materials and essential cases (Federation Press, 2008)

Stewart, Miranda (ed) Tax Law and Political Institutions (Federation Press, 2006)

Book chapters

M. Stewart ‘The boundaries of charity and tax’ in Harding, O’Connell and Stewart (eds) Not-for-profit Law (Oxford University Press) (2014), 232-253

M. Stewart, ‘Global tax information networks: Legitimacy in a global administrative state’ in Y. Brauner, M. Stewart (ed), Tax, Law and Development (2013) 316-344.

Y. Brauner and M. Stewart, ‘Introduction: tax, law and development’ in Y. Brauner, M. Stewart (ed), Tax, Law and Development (2013) 3-22.

E. Simpson and M. Stewart, ‘Introduction: ‘Sham’ transactions’ in E. Simpson, M. Stewart (ed), Sham Transactions (2013) 3-28.

M. Stewart, ‘The judicial doctrine in Australia’ in E. Simpson, M. Stewart (ed), Sham Transactions (2013) 51-67.

M. Stewart, ‘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.

M. Stewart, ‘Taxation policy and housing’ in S. Smith (ed), International Encyclopedia of Housing and Home (2012) 152-166.

M. Stewart, ‘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.

M. Stewart, ‘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.

M. Stewart, ‘Australia’ in G. Bizioli, C. Sacchetto (ed), Tax Aspects of Fiscal Federalism: A Comparative Analysis (2011) 137-185.

M. Stewart, ‘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.

M. Stewart, ‘Women and tax’ in P. Easteal (ed), Women and the Law in Australia (2010) 441-463.

M. Stewart, ‘Tax’ in I. Freckleton SC, H. Selby (ed), Appealing to the Future: Justice Kirby and his Legacy (2009) 797-815.

M. Stewart, ‘Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts’ in F. Schui, H. Nehring (ed), Global Debates about Taxation (2007) 182-200.

Refereed journal articles

M. Stewart and H. Jager, ‘The Australian Parliamentary Budget Office: Shedding light on the dark arts of budgeting’ (2013) 24 Public Law Review 267-288.

M. Stewart ‘The Contribution of Justice Hill to the Tax Law of Partnerships and Trusts’ (2013) 28 Australian Tax Forum 35-55.

M. Stewart, ‘Transnational tax information exchange networks: Steps towards a globalized, legitimate tax administration’ (2012) 4 World Tax Journal 152-179.

M. Stewart, ‘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.

M. Stewart, ‘The income taxation of native title agreements’ (2011) 39 Federal Law Review 361-398.

M. Stewart, ‘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.

M. Stewart, ”Are You Two Interdependent?’ Family, Property and Same-Sex Couples in Australia’s Superannuation Regime’ (2006) 28 Sydney Law Review 437-476.

M. Stewart, ‘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.

M. Stewart, ‘Australian stories of tax and fairness: A feminist reading of Peter Carey’s The Tax Inspector’ (2003) 18 Australian Feminist Law Journal 1-25.

M. Stewart, ‘Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries’ (2003) 44 Harvard International Law Journal 139-190.

M. Stewart, ‘Venturing towards flow through taxation of limited partnerships: It’s time to repeal Division 5A’ (2003) 32 Australian Tax Review 171-195.

Miranda Stewart, ‘Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries’ (2003) 44 Harvard International Law Journal 140-190.

M. Stewart, ‘Corporate Distributions and the “Profits First” Rule: Is the RBT Proposal Right for Australia?’ (2002) 17 Australian Tax Forum 59-112.

M. Stewart, ‘The David R Tillinghast Lecture: Commentary’ (2000) 54 Tax Law Review 111-130.

Other journal and book contributions

M. Stewart ‘Taxation policy and Housing’, International Encyclopedia of Housing and Home (2012) (editor in chief: Smith S, Durham University, UK; section editor Wood G, RMIT-AHURI, Melbourne, Australia) (Elsevier, UK), 152-166.

Stewart M. Tax expenditures: Lessons from history and country experience. Africa Tax Spotlight, Quarterly Newsletter of the Tax Justice Network 2012 3, 7-9.

Stewart, M. ‘Native Title and Tax: Understanding the Issues’ (2010) 21(7) Indigenous Law Bulletin 7-11.

Stewart, M. ‘Business Succession: ATO Issues more Guidance on Buy-Sell Agreements and Insurance’ (2010) 45(4) Taxation in Australia 195-199 (lead article).

M. Stewart and K. Walker, ‘Restricting the Legislative Power to Tax: Australia’ (2007) 15 Michigan State Journal of International Law 193-245.

M. Stewart, ‘Taxes and justice in context’ (2005) 30 Australian Journal of Legal Philosophy 134-142.

M. Stewart, ‘Tax expenditures: Lessons from history and country experience’ (2012) 3 Africa Tax Spotlight, Quarterly 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.

Reports

Burton, Mark and Stewart, Miranda (2011) Tax Expenditures in Developing Countries

Wood, Gavin, Stewart, Miranda and Ong, Rachel (2009) Housing Tax and Transfers, Research Study for Review of Australia’s Future Tax System (150 pages), available from www.taxreview.treasury.gov.au

C. Rider, X. Hong, A. O`Connell, M. Stewart and M. Herring, ‘Taxation Problems in the Commercialisation of Intellectual Property’ (Report/Working Paper No 01/06, 2006) available from www.ipria.org