Reports, Working Papers and Other Journal Articles

Work+Family Policy Roundtable, Work+Care in a gender inclusive recovery: A bold policy agenda for a new social contract (11 December 2020) https://www.workandfamilypolicyroundtable.org/ (co-author, network of 33 academics from 17 institutions)
STEWART, M (2021) International Fiscal Association, India Branch – Case Study Deliberation on “Double Non-Taxation” (August 2021, Issue 11, pp 2-16).
Halliday, D and STEWART, M (2020), On Dynastic Inequality, U of Melbourne Legal Studies Research Paper No. 903, Available at SSRN: https://ssrn.com/abstract=3672887
Sandoval-Guzman, M, Stewart, M, May 2020, Tax, land use and nature restoration, paper no: Policy Brief 3/ 2020
Sandoval-Guzman, M, Stewart, M, May 2020, Tax and energy, paper no: Policy Brief 2/ 2020
Sandoval-Guzman, M, Stewart, M, May 2020, Tax and pollution, paper no: Policy Brief 1/ 2020
Wong, T, Breunig, R and STEWART, M (2020), How Can We Compare Tax Systems? TTPI Policy Brief 5/2020
Ingles, D, Phillips, B and STEWART, M (2019), A Basic Income for Australia? Exploring Rationale, Design, Distribution and cost ANU Centre for Social Research and Methods Working Paper
Redonda, A, Galasso, V, Mazur, M, STEWART, M and Whittaker, M (2019) T20 Policy Brief Taxation in Aging Societies: Increasing the Effectiveness and Fairness of Pension Systems
Wong, T, STEWART, M, September 2018, Budget transparency: The Open Budget Survey 2017 TTPI Policy Brief 2/2018
STEWART, M, August 2018, Personal income tax cuts and the new Child Care Subsidy: Do they address high effective marginal tax rates on women’s work? TTPI Policy brief 1/2018
Sawer, M and STEWART, M (2018) Gender Budgeting, Gendered Innovations in the Social Sciences, http://genderinstitute.anu.edu.au/gender-budgeting
STEWART, M (2018) ’Introduction to Special issue: What Shall We Do With Company Tax?’ Australian Tax Forum 2018 Vol 33 Issue 1 , 1-4 (Guest editor)
Godber, P and STEWART, M (2017) ‘Speed dating in the new tax era: the BEPS Convention kicks off’ The Tax Specialist 16-27.
STEWART M (2016) ‘Five Ideas to help fix Australia’s tax system’ in The Conversation, Ideas for Australia: 10 big issues for election 2016 and beyond (2016: The Conversation Future Leaders series), 9-12.
STEWART M (2016) ‘Directions and Tensions in Australian Company Tax Policy Design, Challenges and Directions for the Future’, Korea Tax Research Forum, Annual Conference Published Collection (Korean and English) (November 12, 2016)
STEWART M (2016) ‘Transnational Tax Law: Fiction or Reality, Future or Now?’, Working Paper, Colloquium on Tax Policy and Public Finance, New York University School of Law, USA

STEWART, M (2016) Foreword to Lee, M (ed) Schumpeter and Fiscal Policy (Taiwan).
Varela, Peter and Stewart, Miranda (2016) Policy Brief: The Goods and Services Tax https://taxpolicy.crawford.anu.edu.au/publication/9080/goods-and-services-tax-gst
Ingles D and STEWART M ‘Superannuation tax concessions and the age pension: a principled approach to savings taxation’ (November 2015) TTPI Working Paper 7/2015
Freebairn, J, STEWART, M, Lei P (2015) Reform of State Taxes in Australia: Rationale and Options (Research Report, Melbourne School of Government),
Cooper, G and STEWART, M (2015) ‘The Road Home? Finalizing and Implementing the BEPS Agenda’ Editorial, Bulletin for International Taxation (IBFD) 69 (6/7), 311-313
STEWART M, Moore A, Whiteford P, Grafton RQ (2015) A Stocktake of the Tax System and Directions for Reform: five years after the Henry review (February, ANU: Tax and Transfer Policy Institute)
STEWART M (2014) ‘Navigating international tax’ Advance, Crawford School’s quarterly public policy magazine (June-August)
STEWART, M, Tehan, M and Boulot, E (2014) Transparency in Resource Agreements with Indigenous People in Australia: Report to the Extractive Industries Transparency Initiative Pilot (July 2014), released as WP 2015/1, Agreements, Treaties and Negotiated Settlements Project, Uni of Melbourne (50 pages)
STEWART, M (2013) ‘Tax and Native Title’, Invited conference paper, Taxation Institute of Australia National Convention (43 pages)
Heidenbauer S, Hemels S, Muehlmann B, STEWART M, Thömmes O, Tukić T (2013) ‘Cross-border Charitable Giving and Its Limitations’ 2013/11 Bulletin for International Taxation (IBFD).
Stewart M (2012) Tax expenditures: Lessons from history and country experience. Africa Tax Spotlight, Quarterly Newsletter of the Tax Justice Network 3, 7-9.
STEWART, M and Jager, H (2012) ‘The Australian Parliamentary Budget Office: A Sustainable Innovation in Fiscal Decision-making?’ Uni of Melbourne Legal Studies Research Paper No. 628 SSRN (32 pages)
STEWART, M (2012) ‘Tax deductibility for cross-border charitable giving: Australia gives no quarter’ Melbourne Legal Studies Research Paper No. 605 SSRN
Burton, M and STEWART, M (2011) Tax Expenditures in Developing Countries, report for the International Budget Project (www.internationalbudget.org ), Washington DC, USA, available http://tax.law.unimelb.edu.au/go/research-and-resources/current-researchprojects/cfm )
Chia, J, Harding, M, O’Connell, A, STEWART, M (2011) Defining Charity: A Literature Review, Not for Profit Discovery Project, http://tax.law.unimelb.edu.au/go/research-and-resources/current-research-projects/index.cfm
Chia, J, Harding, M, O’Connell, A, STEWART, M (2011) Taxing Not for Profits: A Literature Review, Not for Profit Discovery Project, http://tax.law.unimelb.edu.au/go/research-and-resources/current-research-projects/index.cfm
STEWART, M (2010) ‘Native Title and Tax: Understanding the Issues’ 21(7) Indigenous L. Bulletin 7-11.
STEWART, M (2010) ‘Business Succession: ATO Issues more Guidance on Buy-Sell Agreements and Insurance’ 45(4) Taxation in Australia 195-199 (lead article).
Wood, G, STEWART, M and Ong, R (2009) Housing Tax and Transfers, Research Study for Review of Australia’s Future Tax System (150 pages), taxreview.treasury.gov.au
STEWART, M (2009) ‘Gender and Tax Policy in Australia’, University of Melbourne Legal Studies Research Paper No. 443 SSRN 1520795 (23 pages).
STEWART, M (2009) ‘Tax Law and Policy for Indigenous Economic Development’ University of Melbourne Legal Studies Research Paper No. 436 SSRN 1591603 (19 pages).
STEWART, M (2008) ‘Tax and Same Sex Couples: Still Waiting for a Fair Go’ 42(9) Taxation in Australia 517-534 (lead article).
Farrow, I STEWART, M and Jogarajan S (2008), Review of Tax Incentives and Other Mechanisms to Stimulate Economic Activity on Aboriginal Land for NT DBERD
Philipps, L and STEWART, M (2008) ‘Defining Fiscal Transparency: Transnational Norms, Domestic Laws, and the Politics of Budget Accountability’ Joint Working Paper, Comparative Research in Law and Political Economy (Osgoode Hall Law School, Toronto, Canada) and University of Melbourne Legal Studies (Melbourne Law School), SSRN ID 1292849 (87 pages).
STEWART, M (2008) ‘Consultation in Business Tax Reform: Towards an Effective Tax Policy Network’ in Cooper, Graeme (ed), Executing an Income Tax (Conference Series No. 25, refereed, Australian Tax Research Foundation: Sydney) 247-286.
O’Connell A, Kobetsky M and Stewart, M (2007; 2006) ‘Australia’ in Bongaarts, P., Bouzoraa, D, Maisto, G, Pelvang, A (eds) Investment Funds: International Guide to the Taxation and Regulation of Mutual Investment Funds and their Investors (International Bureau of Fiscal Documentation: The Netherlands) (33% contribution).
Jogarajan S and STEWART M (2007) ‘Harmful Tax Competition: Defeat or Victory?’ 22 Australian Tax Forum 3-18 (review essay of J C Sharman, Havens in a Storm: The Struggle for Global Tax Regulation, 2006: Cornell University Press, Ithaca and London).
STEWART, M (2007) ‘Capital Allowances for Depreciating Assets: A successful reform?’ in Lehmann, Geoffrey (ed), Business Tax Reform – Meet the Critics (Conference Series No. 24, refereed, Australian Tax Research Foundation: Sydney) 217-264.
stewart, m (2006) ‘Venture Capital Tax Reform in New Zealand and Australia’ Part 1 17(6) International Taxation 40-55; Part 2 17(10) International Taxation 42-54.
Rider C, Hong L, O’Connell A, STEWART M, Herring M. Taxation Problems in the Commercialisation of Intellectual Property (2006) IPRIA Report 2006/01 ipria.org
STEWART, M (2006) New Research on Tax Law and Political Institutions (Introduction) in Stewart, M (ed) Tax Law and Political Institutions (Federation Press: Sydney) 1-9.
Stewart, M (2005) ‘Taxes and Justice in Context’, Invited comment on Murphy L. and Nagel T., The Myth of Ownership: Taxes and Justice 30 Australian Journal of Legal Philosophy 133-142.
Stewart, M (2005) ‘Venture Capital Tax Concessions in Australia and NZ’, IPRIA Working Paper 2005/02 ipria.org (53 pages).
Stewart, M (2002) ‘Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries’ Melbourne Law School Public Law and Legal Theory Working Paper, SSRN (52 pages).
Stewart, M (2001) ‘Capital Allowances: Working Through Some of the Issues’ 36 Taxation in Australia 255-264.
Stewart, M (1999) ‘The ‘Aha’ Experience: Comparative Income Tax Systems’ 19(4) Tax Notes International 1323-1332.
Stewart, M (1999) ‘Annotations to the Social Security Act 1991, 4th ed, Allan Anworth’ 24(6) Alternative Law Journal 313-314.
Stewart, M and Walker, K (1996) ‘Public and Private: Feminist Legal Debates’ 7 Australian Feminist Law Journal 189-195
Williamson, S and Stewart, M (1994) ‘CGT: Restrictive Covenants and Trade Ties’ 6 Journal of Australian Taxation 2-4
Stewart, M (1995) ‘Griffin and Elliot v Marsh’ 24 Australian Tax Review 57-64.

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