Tax Group carry out a range of tax research projects with a technical and a policy focus and contribute actively to public debate on tax reform. Listed below are some of the significant research projects, some funded by external grants and many of a collaborative and interdisciplinary nature.
Sharing the Wealth: Tax and Justice in The Slow Growth Era
This project aims to address fundamental problems of injustice in taxation emerging in the transition to a slow growth economy in Australia and globally. The project applies interdisciplinary approaches to generate new knowledge that aims to update frameworks for justice in taxation, refreshing out-dated 20th century ethical and legal approaches. Collaborative legal and philosophy analysis by leading scholars in Australia and the United States will respond to contemporary conditions of slow growth, wage stagnation, wealth inequality, population aging and longevity. Project outcomes will include tax reform proposals to benefit policy makers and enrich public debate on tax justice for 21st century economic and fiscal conditions.
International Tax Design for the 21st Century
A new era of international tax design began with the G20/OECD Base Erosion and Profit Shifting (BEPS) project in 2013. The BEPS project initiated a 15-point Action Plan to update century-old international tax rules to ensure effective taxation in the global digital economy. In December 2021, we launched BEPS Policy Brief series, which explains in accessible language the 15 BEPS Actions and the global response to them over the last decade, identifies the impact, limitations and challenges for these reforms and looks forward to next steps in international tax design. Ms Maryanne Mrakovcic, Deputy Secretary, Australian Treasury launched the Policy Brief at the Symposium, Evaluating BEPS and Looking to the Future, 2-3 December 2021.
Tax Expenditure Reporting in Developing Countries
Research project by Professor Miranda Stewart and Associate Professor Mark Burton, in collaboration with the International Budget Partnership. Miranda Stewart wrote a short article entitled 'Tax Expenditures: Lessons from History and Country Experience' published in the Africa Tax Spotlight newsletter.
Oxford-MLS Research Partnership A study of the interplay between sham transactions, judicial and statutory anti-avoidance rules and the doctrine of abuse of rights in Australian and UK Tax Law
Professor Miranda Stewart was awarded the first Oxford-Melbourne research grant. Miranda undertook this project with Edwin Simpson from Oxford University.
Defining Regulating and Taxing the Not-for-Profit Sector in Australia: Law and Policy for the 21st Century
Professor Miranda Stewart, Professor Matthew Harding and Professor Anne O'Connell received funding for the period 2010-2012.
Poverty in the Midst of Plenty: Economic Empowerment, Wealth Creation and Institutional Reform for Sustainable Indigenous and Local Communities
ARC Linkage Project
Professor Miranda Stewart, Professor Marcia Langton, Professor Lee Godden, Associate Professor Maureen Tehan, Dr Lisa Strelein (AIATSIS), Dr John Taylor (ANU, CAEPR Canberra), Professor Ciaran O'Fairchaellaigh (Griffith University); Rio Tinto and Santos (Industry Partners), Marnda Mia (Community Partner) received funding for the period 2009-2012.