Rebecca Millar

Rebecca Millar is Professor of Law at the University of Sydney Law School, specializing in GST/VAT and comparative tax law. She advises the OECD's Working Party No. 9 and has consulted for the IMF, World Bank, and African Tax Administration Forum.

Her research addresses consumption tax design, cross-border transactions, and VAT implementation in developing economies. Millar contributed to the OECD's International VAT/GST Guidelines and evaluated GST reforms for the Australian Board of Taxation.

She has taught at Vienna University of Economics and Business and Osgoode Hall Law School. Millar's recent publications analyze tax challenges in digital commerce and optimal policy frameworks for heterogeneous economies.