Emeritus Professor Neil Warren

Emeritus Professor Neil Warren

Emeritus Professor
Business School
School of Accounting, Auditing and Taxation

Neil Warren is a Professor of Taxation and Head of School from 2006 to 2009. Prior to joining Atax in February 1998, he was Associate Director of the Centre for Applied Economic Research, UNSW and a Senior Lecturer in the School of Economics, Faculty of Commerce and Economics, UNSW. Prior to that he worked at the Institute for Fiscal Studies in London.

Neil’s training is as an economist and his research interests lie in the area of public sector economics with a special focus on taxation policy and distributional issues. His research interests are broad and take in the specific areas of tax and welfare reform issues, tax incidence and fiscal federalism.

He has authored or co-authored many articles on taxation issues in academic journals and conference volumes, as well as having published a number of books, government reports and many discussion and conference papers.

As a consultant, he has been involved in the preparation of numerous reports for political parties, government departments, welfare and industry groups as well as being an expert witness in a number of tax related court cases.

In 1985 he was seconded EPAC in the lead up to the 1985 National Tax Summit. Between 1989 and 1992, he was involved in the preparation of Fightback Mark I (November 1991) and Mark II (December 1992). In the 1990s, he held team leader roles in two AusAID projects, one in Vanuatu (1994) and the other in Tonga (1999–2001). In the lead up to the introduction of the GST in 2000, he was joint author of two reports commissioned by the Senate Select Committee on the New Tax System. In 2002 he prepared a report the NSW Government into NSW workers compensation and payroll tax compliance and in 2006, wrote a report on benchmarking intergovernmental financial arrangements in Australia. In 2007–08, he was appointed an Independent Regulatory and Pricing Tribunal (IPART) Commissioner in a public inquiry into a NSW Review of State Taxation which released its Final Report in 2008. In 2009-11 he was the recipient with three other researchers of a large ARC Discovery grant into Federalism for the 21st Century - A Framework for Achieving Reform and Change. Since 2013 he has been a member of ATO’s Tax Gap Expert Panel and is currently advising State revenue agencies on their estimation and analysis of tax gap.

In recent years, with increasing attention on fiscal federalism in Australia, his expert knowledge and research on this issue has seen him involved in advising Government reviews, Parliamentary Committees and State governments.  A significant outcome his research was the organising of a State Funding Forum in Canberra in late 2011 which involved all States and the Commonwealth and a number of international speakers – the proceedings of which were published in 2012 in the eJournal of Tax Research.

Awards and achievements

Over the years, Neil has been a member of various State and Federal Government committees as an economics tax expert and appeared before numerous Senate Committees and Government reviews as an expert witness (as indicated in his publications list). He was also been Research Director of the Australian Tax Research Foundation from 1994 to 2006, Research Director of the Committee for Economic Development of Australia (CEDA) from 1988-1990 and been an Advisor to the Business Coalition for Tax Reform since 1998. He is also a Reviewer of International Standing for the Australian Research Council (ARC)

Professional memberships

  • Australian Research Council: Reviewer of International Standing
  • Economic Society of Australia
  • Institute of Fiscal Studies

Neil is also a member of the Editorial Board of the eJournal of Tax Research.

Research interests

  • Public sector economics
  • Taxation policy and distributional issues
  • Fiscal federalism and grant allocation

 Research grants

  • 2016-17: AHURI Grant funded research project undertaken by UNSW, University of Tasmania, Curtin University and University of Sydney into “Pathways for Housing Tax Reform”
  • 2009-2011: Lynch, A., Craven, G., Warren, N, Williams, G., "Federalism for the 21st Century - A Framework for Achieving Reform and Change", ARC Discovery Grant, Grant:$273,000
  • 2008: Lynch, A., Craven, G., Warren, N, Williams, G., "Reforming Australian Federalism", UNSW Goldstar Grant, $30,000

ASB Profile:  https://www.business.unsw.edu.au/our-people/neilwarren

Phone
02 9385 9542
Location
Dr Neil Warren | Professor of Taxation | Tax & Business Law UNSW Business School | UNSW Australia Office: Level 2, Rm 2054G, QUAD BUILDING (E15), UNSW Sydney 2052 W: https://www.business.unsw.edu.au/our-people/neilwarren
  • Books | 2008
    Keating M; Cox J; Krieger S; Warren NA, 2008, Reform of NSW Tax System: Draft Report, Original, Independent Pricing and Regulatory Tribunal, NSW
    Books | 2008
    Keating M; Cox J; Krieger S; Warren NA, 2008, Reform of NSW Tax System: Final Report, Original, Independent Pricing and Regulatory Tribunal, NSW
    Books | 2007
    Collins D; Warren NA, 2007, The States and the GST - Demystifying Australian Federal/State Financial Arrangements, Original, Southwood Press Pty Ltd, Australia
    Books | 2007
    Keating M; Cox J; Krieger S; Warren NA, 2007, Review of State Taxation: Other Industries - Issues Paper, Original, Independent Pricing and Regulatory Tribunal of New South Wales, Sydney
    Books | 2006
    Warren NA; Payne GL; Hodgson HM, 2006, Definition of Small Business: Research and Recommendation, Original
    Books | 2006
    Warren NA, 2006, Benchmarking Australia`s Intergovernmental Fiscal Arrangements, 1, NSW Government, Sydney
    Books | 2006
    Warren NA, 2006, FBT design decision time, Original
    Books | 2004
    Warren NA, 2004, TAX: Facts Fiction and Reform, Original, Australian Tax Research Foundation, Sydney
    Books | 2003
    2003, Taxing Small Business: Developing Good Tax Policies, Warren NA, (ed.), ATRF, Sydney
    Books | 2002
    Warren NA; Le Couteur P, 2002, Final Report of the Review of Employers Compliance with Workers Compensation Premiums and Pay-roll Tax in NSW, Original, NSW Government (WorkCover NSW), Sydney
    Books | 1999
    Harding AJ; Warren NA, 1999, Who Pays the Tax Burden in Australia? Estimates for 1996-97, Discussion Paper No 39, Original, National Centre for Social and Economic Modelling,, Canberra
    Books | 1999
    Hughes BB; Warren NA, 1999, GST Wages and Compensation, Original, Australian Industry Group, Sydney
    Books | 1999
    Lambert S; Warren NA, 1999, STINMOD-STATAX: a comprehensive model of the incidence of taxes and transfers in Australia, Technical Paper No 16., Original, National Centre for Social and Economic Modelling,, Canberra
    Books | 1998
    Collins DJ; Warren NA, 1998, Understanding consumption taxes: everyone`s guide, Original, Australian Tax Research Foundation, Sydney
    Books | 1998
    Warren NA, 1998, Tax facts and tax reform, Original, Australian Tax Research Foundation, Sydney
    Books | 1996
    Warren NA, 1996, A guide to tax on the internet, Original, Australian Tax Practice, Sydney
  • Book Chapters | 2017
    Warren NA; Eccleston R, 2017, 'The failure of the federalism reform process and its financial implications for the Australian States', in Bruerton M; Arkley T; Hollander R; Levy R (ed.), A People's Federation, edn. -, The Federation Press, Sydney, pp. 147 - 163, http://-/
    Book Chapters | 2012
    Warren NA, 2012, 'Designing Intergovernmental Grants to Facilitate Policy Reform', in Kildea P; Lynch A; Williams G (ed.), Tomorrow's Federation: Reforming Australian Government, edn. Original, Federation Press, Australia, pp. 131 - 151
    Book Chapters | 2010
    Warren NA, 2010, 'Insights and Interview: Professor Neil Warren', in Spring E; Harris J (ed.), CEDA: Celebrating 50 Years, edn. Original, Committee for Economic Development of Australia, Melbourne, Australia, pp. 40 - 41
    Book Chapters | 2010
    Warren NA, 2010, 'Intergovernmental fiscal arrangements as a constraint on State tax reform under Henry', in Evans C; Krever R; Mellor P (ed.), Australia’s Future Tax System: The Prospects after Henry, edn. Original, Thomson Reuters, Pyrmont, N.S.W., pp. 305 - 363
    Book Chapters | 2009
    Warren NA, 2009, 'The Distributional Effect of Consumption Taxes in Tax Systems', in Krever R; Head J (ed.), Tax Reform in the 21st Century, edn. Original, Kluwer Law International, Amsterdam, pp. 217 - 276
    Book Chapters | 2007
    Harding A; Warren NA; Lloyd R, 2007, 'Beyond Conventional Measures of Income: Including Indirect Benefits and Taxes', in Jenkins SP; Micklewright J (ed.), Inequality and Poverty Re-examined, edn. Original, Oxford University Press, New York, pp. 84 - 102
    Book Chapters | 2006
    2006, 'The Distribution of taxes and Government Benefits in Australia', in the Distributional Effects of Government Spending and Taxation, Palgrave Macmillan, New York, pp. 176 - 201, http://dx.doi.org/10.1057/9780230378605
    Book Chapters | 2005
    Warren NA, 2005, 'Internet and Globalisation', in Gangopadhyay P; Chatterji M (ed.), Economics of Globalisation, edn. Original, Ashgate Publishing Limited, UK, pp. 191 - 202
    Book Chapters | 2002
    Warren NA, 2002, 'Internet Challenge to Tax System Design', in Lymer A; Hasseldine J (ed.), Internet Challenge to Tax System Design, edn. 1, Kluwer Academic Publishers, Boston, pp. 336
    Book Chapters | 1999
    Warren NA; Harding AJ; Lambert S; Robinson M; Beer G, 1999, 'Distributional Impact of Possible Tax Reform Packages', in Senate Select Committee on A New Tax System: Main Report, edn. Original, Commonwealth of Australia, Canberra, pp. 445 - 508
    Book Chapters | 1999
    Warren NA, 1999, 'Taxation and tax policy in Australia.', in The Australian economy (4th Ed), edn. Original, Allen and Unwin, St Leonards, NSW, pp. 146 - 180
    Book Chapters | 1998
    Warren NA, 1998, 'GST an Australian perspective (on failure)', in Tax reform and the GST: an international perspective, edn. Original, Prospect Media, St Leonards, NSW, pp. 84 - 104
    Book Chapters | 1996
    Warren NA; Symons E, 1996, 'Modelling consumer behavioural response to commodity tax reforms in microsimulation models', in Microsimulation and public policy, edn. Original, North-Holland, Amsterdam, pp. 149 - 176
  • Journal articles | 2019
    2019, 'Estimating tax gap is everything to an informed response to the digital era', eJournal of Tax Research, 16, pp. 536 - 577
    Journal articles | 2016
    Warren NA, 2016, 'e‑filing and compliance risk: Evidence from Australian personal income tax deductions', Australian Tax Forum: a journal of taxation policy, law and reform, 31, pp. 577 - 602, http://search.informit.com.au/documentSummary;dn=401893001293713;res=IELBUS
    Journal articles | 2015
    Warren NA; Eccleston R, 2015, 'The devil is in the detail: The distributional consequences of income tax sharing in the Australian federation', Australian Tax Forum: a journal of taxation policy, law and reform, 30, pp. 713 - 733, http://www.utas.edu.au/__data/assets/pdf_file/0010/695530/Eccleston-and-Warren-Analysis-of-State-Income-Tax-Surcharges.pdf
    Journal articles | 2015
    Warren NA; Highfield R, 2015, 'Does the Australian Higher Education Loan Program (HELP) undermine personal income tax integrity?', eJournal of Tax Research, 13, pp. 202 - 261, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/08_HighfieldWarren_HELP.pdf
    Journal articles | 2014
    Warren NA; Mangioni V, 2014, 'Re-defining the land tax base in highly urbanised locations', Australian Tax Forum: a journal of taxation policy, law and reform, 29, pp. 455 - 476, http://search.informit.com.au/documentSummary;dn=648176354793611;res=IELAPA
    Journal articles | 2014
    Warren NA, 2014, 'A politically viable strategy for limiting personal income tax deductions: The case for a global cap', Australian Tax Forum: a journal of taxation policy, law and reform, 29, pp. 357 - 389, http://search.informit.com.au/documentSummary;dn=648120455879836;res=IELBUS
    Journal articles | 2014
    Warren NA, 2014, 'Towards a holistic analysis of personal income tax reliefs and their reform', Australian Tax Forum: a journal of taxation policy, law and reform, 29, pp. 83 - 108, http://search.informit.com.au/documentSummary;dn=239704358871350;res=IELBUS
    Journal articles | 2013
    Eccleston R; Warren NA; Woolley T, 2013, 'Beyond the Blame Game: Political Strategies for State Funding Reform', Australian Journal of Public Administration, 72, pp. 14 - 30, http://dx.doi.org/10.1111/1467-8500.12007
    Journal articles | 2013
    2013, 'National fiscal consolidation and the challenge to Australian federalism', Economic and Labour Relations Review, 24, pp. 161 - 180, http://dx.doi.org/10.1177/1035304613482819
    Journal articles | 2012
    Warren N, 2012, 'States ponder own-tax reform options post Forum', Economic Papers, 31, pp. 8 - 12, http://dx.doi.org/10.1111/j.1759-3441.2012.00166.x
    Journal articles | 2012
    Warren NA, 2012, 'State Taxes: From a problem acknowledged to a problem addressed?', Australian Tax Forum Journal, 27, pp. 307 - 329, http://search.informit.com.au/documentSummary;dn=662870508525341;res=IELBUS
    Journal articles | 2012
    2012, 'Fiscal Federalism under Review (at Speed)', eJournal of Tax Research, 10, pp. 5 - 11, http://www.austlii.edu.au/au/journals/eJlTaxR/2012/1.pdf
    Journal articles | 2012
    2012, 'Fiscal equalisation and State incentive for policy reform', eJournal of Tax Research, 10, pp. 165 - 181, http://www.austlii.edu.au/au/journals/eJlTaxR/2012/9.pdf
    Journal articles | 2010
    Warren NA, 2010, 'Henry Review walks a tightrope', Australian Financial Review
    Journal articles | 2010
    Warren NA, 2010, 'States’ Taxation and the Henry Review', Tax Watch
    Journal articles | 2010
    Warren NA, 2010, 'Tax devolution and intergovernmental transfer policy options in a budgetary crisis: UK lessons from Australia', eJournal of Tax Research, 8, pp. 215 - 255, http://www.austlii.edu.au/au/journals/eJlTaxR/2010/11.html
    Journal articles | 2010
    Warren NA, 2010, 'The Henry Review, State Taxation and the Federation', The Australian Economic Review, 43, pp. 409 - 421, http://dx.doi.org/10.1111/j.1467-8462.2010.00614.x
    Journal articles | 2010
    Warren NA, 2010, 'Vital Pieces of Reform Are Missing From Package', The Australian
    Journal articles | 2010
    Warren NA, 2010, 'Why the Henry Review State tax reforms will not happen', Atax Matters, 9, pp. 4 - 5
    Journal articles | 2008
    Warren NA, 2008, 'A Review of Studies on the Distributional Impact of Consumption Taxes in OECD Countries', ION Meeting Proceedings, 64, http://dx.doi.org/10.1787/241103736767
    Journal articles | 2008
    Warren NA, 2008, 'Reform of the Commonwealth Grants Commission: It`s all in the Detail', University of New South Wales Law Journal, 31, pp. 530 - 552, http://www.unswlawjournal.unsw.edu.au/sites/default/files/31_warren_2008.pdf
    Journal articles | 2008
    2008, 'Fiscal equalization in Australia: High level VFI and equity focused HFE', DICE Report, 6, pp. 10 - 15
    Journal articles | 2007
    Warren NA; McManus J, 2007, 'The Impact of Tax Gap on Future Tax Reforms', Australian Economic Review, 40, pp. 200 - 207
    Journal articles | 2006
    Harding A; Lloyd R; Warren NA, 2006, 'Moving Beyond Traditional Cash Measures of Economic Well-Being: Including Indirect Benefits and Indirect Taxes', Natsem Online Discussion Paper, 61, http://www.natsem.canberra.edu.au/storage/dp61.pdf
    Journal articles | 2006
    McManus J; Warren NA, 2006, 'The Case for Measuring Tax Gap', E - Journal of Tax Research, 4, pp. 60 - 79
    Journal articles | 2006
    Warren NA, 2006, 'Reforming Personal Income and Consumption Taxes in Australia: 5 years of change', Korean Journal of Taxation Research, 23, pp. 137 - 158
    Journal articles | 2005
    Warren N; Harding A; Lloyd R, 2005, 'GST and the changing incidence of Australian Taxes: 1994-95 to 2001-02', EJOURNAL OF TAX RESEARCH, 3, pp. 114 - 145, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000215143100005&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
    Journal articles | 2005
    Warren NA; Harding A; Lloyd R, 2005, 'GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02', E - Journal of Tax Research, 3, pp. 117 - 150, http://www.austlii.edu.au/au/journals/eJlTaxR/2005/5.html
    Journal articles | 2005
    Warren NA, 2005, 'A Budget all cashed up but down on Vision?', UNIKEN, 24, pp. 16 - 16
    Journal articles | 2005
    Warren NA, 2005, 'It's Creeping and Costing Australians: [Bracket creep arises not just from the effects of inflation on the personal income tax schedule but also on the value of tax offsets]', Australian Tax Forum Journal, 20, pp. 267 - 290, http://search.informit.com.au/documentSummary;dn=200606338;res=IELAPA
    Journal articles | 2005
    Warren NA, 2005, 'Putting the incentive back in tax', Australian Chief Executive, May 2005, pp. 26 - 27, http://search.informit.com.au/documentSummary;dn=146821534537647;res=IELAPA
    Journal articles | 2005
    Warren NA, 2005, 'Render unto Caesar', Insight - Non-Destructive Testing and Condition Monitoring, 2005(2), pp. 8 - 9
    Journal articles | 2004
    Warren NA, 2004, 'The Tax Files: Debunking the Furphies', Australian CPA
    Journal articles | 2003
    Dahlby B; Warren NA, 2003, 'Fiscal Incentive Effects of the Australian Equalisation System', The Economic Record, 79, pp. 434 - 445, http://dx.doi.org/10.1111/j.1475-4932.2003.00143.x
    Journal articles | 2002
    Harding A; Warren NA; Beer G; Phillips B; Osei K, 2002, 'Distributional impact of selected existing Commonwealth outlays and taxes and alternative Commonwealth grant allocation mechanisms', Australian Economic Review, 35, pp. 325 - 334, http://dx.doi.org/10.1111/1467-8462.00250
    Journal articles | 2000
    Warren NA; Harding AJ; Robinson M; Lambert S, 2000, 'The Distributional Impact of Year 2000 Tax Reforms in Australia', Agenda: A Journal of Policy Analysis and Reform, 7, pp. 17 - 32, http://press-files.anu.edu.au/downloads/press/p92201/pdf/article02.pdf
    Journal articles | 2000
    Warren NA, 2000, 'GST and its effects on efficiency and equity', Economic Papers, pp. 1 - 4
    Journal articles | 1999
    Raneri JC; Warren NA, 1999, 'Goods and Services tax - an overview', Investment and Taxation Bulletin, 3, pp. 81 - 89
    Journal articles | 1999
    Warren NA; Harding AJ; Lambert S; Robinson M, 1999, 'GST: The Ultimate Householder's Guide', The Weekend Australian, pp. P1 - P10
    Journal articles | 1999
    Warren NA, 1999, 'Fair but with a short straw', The Australian, pp. 4 - 4
    Journal articles | 1999
    Warren NA, 1999, 'It`s change to satisfy political objectives', Australian Financial Review, pp. 19 - 19
    Journal articles | 1999
    Warren NA, 1999, 'Reform of Australian Indirect Taxation and GST', GST and Indirect Taxation Bulletin, 1, pp. 2 - 20
    Journal articles | 1999
    Warren NA, 1999, 'Tax plan not exactly the ANTS pants', Australian Financial Review, April 1999, pp. 17 - 17
    Journal articles | 1998
    Warren NA, 1998, 'Taxation of internet trade', Asia Pacific tax bulletin, 4, pp. 412 - 420, http://www.taxinstitute.com.au/4F717009-D565-5B5B-E14721DD46C3827C
    Journal articles | 1995
    Warren N, 1995, 'The tax issues that will not go away', Economic and Labour Relations Review, 6, pp. 17 - 40, http://dx.doi.org/10.1177/103530469500600102
    Journal articles | 1990
    Warren NA, 1990, 'With which index should we index incomes?', Economic Analysis and Policy, 20, pp. 83 - 110, http://dx.doi.org/10.1016/S0313-5926(90)50006-5
    Journal articles | 1987
    1987, 'A Simple Model of Recent Changes in the Residential Property Market', Economic Record, 63, pp. 270 - 280, http://dx.doi.org/10.1111/j.1475-4932.1987.tb00657.x
    Journal articles | 1984
    Nevile JW; Warren NA, 1984, 'How Much Do We Know About Wealth Distribution in Australia?', Australian Economic Review, 17, pp. 23 - 33, http://dx.doi.org/10.1111/j.1467-8462.1984.tb00472.x
    Journal articles | 1984
    Nevile JW; Warren NA, 1984, 'Inflation and Personal Income Distribution in Australia', Australian Economic Review, 17, pp. 26 - 33, http://dx.doi.org/10.1111/j.1467-8462.1984.tb00272.x
    Journal articles | 1984
    1984, 'THE IMPACT OF INFLATION, TAXATION, AND GOVERNMENT REGULATION ON AUSTRALIAN HOUSEHOLD ASSETS', Economic Papers, 3, pp. 59 - 71, http://dx.doi.org/10.1111/j.1759-3441.1984.tb00449.x
    Journal articles | 1981
    Morris CN; Warren NA, 1981, 'Taxation of the Family', Fiscal Studies, 2, pp. 26 - 46, http://dx.doi.org/10.1111/j.1475-5890.1981.tb00455.x
    Journal articles | 1980
    Kay JA; Morris CN; Warren NA, 1980, 'Tax, Benefits and the Incentive to Seek Work', Fiscal Studies, 1, pp. 8 - 25, http://dx.doi.org/10.1111/j.1475-5890.1980.tb00449.x
    Journal articles | 1980
    Morris CN; Warren NA, 1980, 'The Reduced Rate Band', Fiscal Studies, 1, pp. 34 - 43, http://dx.doi.org/10.1111/j.1475-5890.1980.tb00558.x
    Journal articles | 1980
    Warren NA, 1980, 'Wage Indexation in Australia and the Role of a Gross Earnings Deflator', Fiscal Studies, 1, pp. 60 - 64, http://dx.doi.org/10.1111/j.1475-5890.1980.tb00561.x
    Journal articles | 1979
    Warren NA, 1979, 'Australian Tax Incidence in 1975‐76: Some Preliminary Results', Australian Economic Review, 12, pp. 19 - 30, http://dx.doi.org/10.1111/j.1467-8462.1979.tb00227.x
  • Working Papers | 2016
    Warren NA; Eccelston R; Flanagan K; Verdouw J; Duncan A; Ong R; Whelan S, 2016, Pathways to housing tax reform, Australian Housing and Urban Research Institute, Melbourne, September 2016, http://dx.doi.org10.18408/ahuri-4111001
    Working Papers | 2011
    Warren NA, 2011, Designing Intergovernmental Grants to Facilitate Policy Reform, Law Research Series, 2011-23, http://dx.doi.org
  • Conference Papers | 2018
    Warren N, 2018, 'Estimating Tax Gap is everything to an informed response to the Digital Era', in Estimating Tax Gap is everything to an informed response to the Digital Era, International Revenue Administration Conference on Tax System Integrity in a Digital Age, Coogee Crowne Plaza, Sydney, Australia, pp. 1 - 38, presented at International Revenue Administration Conference on Tax System Integrity in a Digital Age, Coogee Crowne Plaza, Sydney, Australia, 05 April 2018 - 06 April 2018, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3200838
    Reports | 2018
    Warren NA; Eccleston R; Verdouw J; Flanagan K; Duncan A; Ong R; Whelan S; Atalay K, 2018, Pathways to housing tax reform, Australian Housing and Urban Research Institute, Melbourne, Ahuri Final Report, 301, http://dx.doi.org/10.18408/ahuri-4111001, https://www.ahuri.edu.au/research/final-reports/301
    Reports | 2018
    Warren NA; Eccleston R; Verdouw J; Flanagan K; Eslake S, 2018, A blueprint for improving housing outcomes in Tasmania, University of Tasmania, Hobart, Institute Insights, Institute Insights Three, http://www.utas.edu.au/__data/assets/pdf_file/0009/1074609/Insight-Three-Housing-Web-Version.pdf
    Conference Papers | 2018
    Warren NA; Nicholls R, 2018, 'Future proofing personal income tax design in a platform economy with multifarious identifiers', in Future proofing personal income tax design in a platform economy with multifarious identifiers, Australasian Tax Teachers Association (ATTA) 18th Conference, Monash University, Melbourne VIC, pp. 1 - 23, presented at Australasian Tax Teachers Association (ATTA) 18th Conference, Monash University, Melbourne VIC, 17 January 2018 - 19 January 2018
    Conference Presentations | 2018
    2018, 'Pathways to state housing tax reform', presented at STAMP DUTY AND LAND TAX: Lessons learned in the ACT and future directions for reform, Australian National University, Canberra 2600, 12 September 2018 - 12 September 2018
    Preprints | 2018
    2018, Pathways to housing tax reform, , http://dx.doi.org/10.31235/osf.io/8xrbe
    Reports | 2017
    Warren NA; Eccleston R; Verdouw J; Flanagan K, 2017, Pathways to state property tax reform, Australian Housing and Urban Research Institute Limited Melbourne, Melbourne, AHURI Final Report, 291, https://www.ahuri.edu.au/research/final-reports/291
    Conference Papers | 2017
    Warren NA, 2017, 'Dialing incentives into HFE to facilitate reform (and political risk) in a federation', in Dialing incentives into HFE to facilitate reform (and political risk) in a federation, Federal Relations and Tax Reform, University of Adelaide, Adelaide SA, pp. 1 - 27, presented at Federal Relations and Tax Reform, University of Adelaide, Adelaide SA, 28 August 2017 - 29 August 2017, https://blogs.adelaide.edu.au/economics/2017/05/31/fiscal-relations-and-tax-reform-workshop-28-29-august-2017/
    Conference Papers | 2017
    Warren NA, 2017, 'Time shifting of income and information sharing platforms undermine income tax integrity and design - but fixing it is outrageous!', in Time shifting of income and information sharing platforms undermine income tax integrity and design - but fixing it is outrageous!, UNSW, UNSW Business School, UNSW Sydney, Sydney 2052, pp. 1 - 5, presented at Festival of Outrageous Tax Ideas 2017, UNSW Business School, UNSW Sydney, Sydney 2052, 13 July 2017 - 13 July 2017, https://www.business.unsw.edu.au/about/schools/taxation-business-law/conferences/festival-of-outrageous-tax-ideas-2017
    Reports | 2017
    Warren NA, 2017, Submission to Productivity Commision review of Public Inquiry into Horizontal Fiscal Equalisation, Productivity Commission, Melbourne, https://www.pc.gov.au/__data/assets/pdf_file/0003/218829/sub038-horizontal-fiscal-equalisation.pdf
    Conference Papers | 2016
    Warren NA; Eccleston R, 2016, 'The failure of the federalism reform process and its financial implications for the Australian states', in The failure of the federalism reform process and its financial implications for the Australian states, A People's Federation for the 21st Century, Griffith University, Brisbane QLD, presented at A People's Federation for the 21st Century, Griffith University, Brisbane QLD, 16 June 2016 - 17 June 2016
    Conference Papers | 2016
    Warren NA, 2016, 'e-filing and compliance risk: Evidence from Australian personal income tax deductions', in Australian Tax Forum, 12th International Conference on Tax Administration, Coogee Crowne Plaza Hotel, Sydney, pp. 577 - 602, presented at 12th International Conference on Tax Administration, Coogee Crowne Plaza Hotel, Sydney, 31 March 2016 - 01 April 2016
    Conference Papers | 2015
    Warren NA; Eccleston R, 2015, 'The devil is in the detail: the distributional consequences of personal income tax sharing in the Australian federation', in The devil is in the detail: the distributional consequences of personal income tax sharing in the Australian federation, Looking Forward at 100 years: Where Next for the Income Tax?, Crawford School of Public Policy, ANU Canberra, presented at Looking Forward at 100 years: Where Next for the Income Tax?, Crawford School of Public Policy, ANU Canberra, 27 April 2015 - 28 April 2015
    Conference Papers | 2015
    Warren NA, 2015, 'Rebooting Funding in the Australian Federation', in Rebooting Funding in the Australian Federation, Festival of Outrageous Tax Ideas, UNSW CBD Campus, Sydney 2000, presented at Festival of Outrageous Tax Ideas, UNSW CBD Campus, Sydney 2000, 18 June 2015 - 19 June 2015, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Documents/Outrageous-Idea-Four_Rebooting-funding-in-the-Australian-Federation.pdf
    Conference Papers | 2014
    Warren NA, 2014, 'How should personal income tax deductions be capped in a political environment?', in How should personal income tax deductions be capped in a political environment?, 2014 Australasian Tax Teachers Association Conference, Griffith University (South Bank campus), Brisbane, Queensland, presented at 2014 Australasian Tax Teachers Association Conference, Griffith University (South Bank campus), Brisbane, Queensland, 21 January 2014 - 22 January 2014
    Conference Papers | 2014
    Warren NA, 2014, 'Income tax, income contingent education loans and the taxpayer parallax', in Income tax, income contingent education loans and the taxpayer parallax, 2014 TRN Conference, Roehampton University, London, presented at 2014 TRN Conference, Roehampton University, London, 04 September 2014 - 05 September 2014
    Conference Papers | 2014
    2014, 'Does the Australian Higher Education Loan Program (HELP) undermine personal income tax integrity?', in McKerchar (ed.), eJournal of Tax Research, Sydney, pp. 202 - 261, presented at 11th International Conference on Tax Administration, Sydney, 14 April 2014 - 15 April 2014
    Conference Papers | 2013
    Warren NA, 2013, 'A taxonomic framework for making sense of personal income tax relief and its reform', in A taxonomic framework for making sense of personal income tax relief and its reform, 2013 Tax Research Network Conference, University of Exeter, Exeter EX4 4PU, UK, presented at 2013 Tax Research Network Conference, University of Exeter, Exeter EX4 4PU, UK, 03 September 2013 - 04 September 2013
    Conference Presentations | 2011
    Warren NA, 2011, 'Major tax reform – the way forward?', presented at National Tax Conference, Crown Towers, Melbourne, 06 April 2011 - 07 April 2011
    Conference Presentations | 2011
    Warren NA, 2011, 'States under challenge', presented at 2011 BCA Policy Forum, Observatory Hotel, Sydney, 17 March 2011
    Conference Presentations | 2011
    Warren NA, 2011, 'The 2011 Dodgies: My policy area (tax) is the worst of the lot – A case of reaping what you sow – or don’t sow!', presented at Australian Conference of Economists 2011, ANU Canberra, 14 July 2011
    Conference Papers | 2011
    Warren NA, 2011, 'Utilising grants to facilitate policy reform: a case for depooling repooled grants', in Utilising grants to facilitate policy reform: a case for depooling repooled grants, Federalism Research Roundtable, UNSW, Sydney NSW, pp. 1 - 27, presented at Federalism Research Roundtable, UNSW, Sydney NSW, 25 March 2011
    Conference Proceedings (Editor of) | 2011
    Warren NA, (ed.), 2011, 'eJournal of Tax Research', UNSW, Sydney, presented at State Funding Forum, The Realm Hotel, Canberra ACT, 12 September 2011 - 13 September 2011, http://www.asb.unsw.edu.au/research/publications/ejournaloftaxresearch/Pages/default.aspx
    Conference Presentations | 2010
    Warren NA, 2010, 'A Technical View on Current Problems with Fiscal Federalism', presented at 4th Annual ANZSOG Public Leadership Workshop, Parliament House, Hobart, Tasmania, 25 November 2010 - 26 November 2010
    Conference Papers | 2010
    Warren NA, 2010, 'Fiscal Federalism Transparency and State Leadership on Reform', in Fiscal Federalism Transparency and State Leadership on Reform, 4th Annual ANZSOG Public Leadership Workshop, Parliament House, Hobart, Tasmania, pp. 1 - 14, presented at 4th Annual ANZSOG Public Leadership Workshop, Parliament House, Hobart, Tasmania, 25 November 2010 - 26 November 2010
    Conference Presentations | 2010
    Warren NA, 2010, 'Henry Tax Review – outcomes and implications', presented at CPA Business Outlook Conference, Sofitel Melbourne on Collins, 25 March 2010
    Conference Presentations | 2010
    Warren NA, 2010, 'How do we finance our future?', presented at CEDA State of the Nation Conference, Hotel Realm in Canberra, 22 June 2010 - 23 June 2010
    Conference Presentations | 2010
    Warren NA, 2010, 'State Tax Reform', presented at Economic Society of Australia’s Australian Economic Forum, Dockside, Cockle Bay Wharf, 05 August 2010 - 06 August 2010
    Conference Papers | 2010
    Warren NA, 2010, 'The Future of State Taxes Post Henry', in Tax Institute of Australia Website www.taxinstitute.com.au, Taxation Institute of Australia, Sydney, pp. 1 - 28, presented at Tenth Annual States’ Taxation Conference, Sofitel Brisbane Central, Brisbane, 29 July 2010 - 30 July 2010
    Conference Presentations | 2010
    Warren NA, 2010, 'The Henry Review', presented at TIA Twilight Presentation on the Henry Review and a Federal Budget Overview, Sofitel Sydney Wentworth, Sydney, 13 May 2010
    Conference Papers | 2010
    Warren NA, 2010, 'The challenge of managing the disproportionate regional impact of the GFC on the Australian Federation', in Tarr GA; Walti S; Kincaid J (eds.), The challenge of managing the disproportionate regional impact of the GFC on the Australian Federation, International Association of Centers for Federal Studies, Rutgers University, Philadelphia, pp. 1 - 44, presented at Federalism and the Global Financial Crisis: Impacts and Responses, Philadelphia, USA, 16 September 2010 - 18 September 2010
    Conference Papers | 2009
    Warren NA, 2009, 'A 'bottom-up' approach to the future of State taxation in a competitive Australian economy: Arrivederci State taxes (...or not)?', in The future of State revenue, Commissioners Conference: The future of State revenue, Sydney, presented at Commissioners Conference: The future of State revenue, Manly, 26 March 2009 - 27 March 2009
    Conference Papers | 2009
    Warren NA, 2009, 'Comments on the future of Excise Taxes', in National Tax Forum, Australia's Future Tax and Transfer Policy Conference, Melbourne, presented at Australia's Future Tax and Transfer Policy Conference, Melbourne, 18 June 2009 - 19 June 2009
    Conference Papers | 2009
    Warren NA, 2009, 'Tax and Transfer System Reform ... with a State focus: Tax endgame must deal with institutions and process', in The Road to Recovery: Restoring Prosperity after the Crisis, University of Melbourne, Melbourne, presented at Economic and Social Outlook Conference, Melbourne, 05 November 2009 - 06 November 2009
    Conference Papers | 2009
    Warren NA, 2009, 'Where have the States gone: Time for State Tax Reform?', in Priorities for Tax Reform, Priorities for Tax Reform: 2nd National Tax Reform Symposium, Sydney, presented at Priorities for Tax Reform: 2nd National Tax Reform Symposium, Sydney, 19 May 2009 - 20 May 2009, https://wic034u.server-secure.com/vs356313_secure//CMS/files_cms/Program%20of%20Second%20Symposium.doc
    Conference Papers | 2009
    Warren NA, 2009, 'Who does what and why? Better service delivery through redefined Federal-State roles', in Reforming Government, NSW Business Chamber, Sydney, presented at Reforming Government Symposium, Sydney, 18 November 2009
    Conference Papers | 2008
    Warren NA, 2008, 'Reform of the Commonwealth Grants Commission: It`s all in the detail', in Federalism Roundtable, Federalism Roundtable, Parliament House, Canberra, presented at Federalism Roundtable, Parliament House, Canberra, 13 June 2008 - 13 June 2008
    Conference Papers | 2008
    Warren NA, 2008, 'Tax Policy Future Shocks? Arrivederci Good Tax Design', in 2008 Economic and Social Outlook Conference, 2008 Economic and Social Outlook Conference, University of Melbourne, presented at 2008 Economic and Social Outlook Conference, University of Melbourne, 28 March 2008
    Conference Papers | 2008
    Warren NA, 2008, 'Tax reform and the federation', in Key tax policy issues for 2008 and beyond, CEDA/ATRF 2008 Tax Policy Directions Forum, Canberra, presented at CEDA/ATRF 2008 Tax Policy Directions Forum, Canberra, 12 March 2008
    Conference Papers | 2008
    Warren NA, 2008, 'The Distributional Effect of the Consumption Taxes in Tax Systems', in Conference in Honour of Richard Musgrave, Conference in Honour of Richard Musgrave, Monash University, Victoria, presented at Conference in Honour of Richard Musgrave, Monash University, Victoria, 02 June 2008 - 04 June 2008
    Conference Papers | 2007
    Warren NA, 2007, 'Taxation in 2015? What can be Expected and Why?', in Korea and the World Economy Conference VI: Towards Asian Economic Community, Korea and the World Economy Conference VI: Towards Asian Economic Community, Wollongong, NSW, pp. 1 - 32, presented at Korea and the World Economy Conference VI: Towards Asian Economic Community, Wollongong, NSW, 02 July 2007 - 03 July 2007
    Conference Papers | 2006
    Warren NA; McManus J, 2006, 'Tsunami or Waikiki: The impact of tax gap on future tax reforms', in Economic and Social Outlook Conference 2006: Making the boom pay: Securing the next generation of prosperity, Economic and Social Outlook Conference 2006: Making the boom pay: Securing the next generation of prosperity, Melbourne, presented at Economic and Social Outlook Conference 2006: Making the boom pay: Securing the next generation of prosperity, Melbourne, 02 November 2006 - 03 November 2006
    Conference Papers | 2006
    Warren NA, 2006, 'Drawing a treasure map - tax in 5 to 10 years', in 45th Victorian State Convention - Finding buried treasure, 45th Victorian State Convention - Finding buried treasure, Lorne, Victoria, presented at 45th Victorian State Convention - Finding buried treasure, Lorne, Victoria, 06 October 2006
    Conference Papers | 2005
    Warren NA; Harding A; Lloyd R, 2005, 'ANTS and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02', in 17th Annual Australasian Tax Teachers Association Conference, 17th Annual Australasian Tax Teachers Association Conference, Wellington, presented at 17th Annual Australasian Tax Teachers Association Conference, Wellington
    Conference Papers | 2005
    Warren NA; Lloyd R; Harding A, 2005, 'Redistribution, the Welfare State and Lifetime Transitions', in International Social Policy Conference on Transitions and Risk: New Directions in Social Policy, International Social Policy Conference on Transitions and Risk: New Directions in Social Policy, Melbourne, presented at International Social Policy Conference on Transitions and Risk: New Directions in Social Policy, Melbourne
    Conference Papers | 2005
    Warren NA; McManus J, 2005, 'Tax Evasion and the Non-Observed Economy', in Tax System Reform in Korea and Australia Conference, Tax System Reform in Korea and Australia Conference, Seoul, South Korea, presented at Tax System Reform in Korea and Australia Conference, Seoul, South Korea, 14 March 2005
    Conference Papers | 2005
    Warren NA; McManus J, 2005, 'Tax Evasion and the Non-Observed Economy: The Australian Experience', in KIPF-Atax International Joint Conference, Tax System Reform in Korea and Australia Conference, Seoul, South Korea, presented at Tax System Reform in Korea and Australia Conference, Seoul, South Korea, 14 March 2005
    Conference Papers | 2005
    Warren NA, 2005, 'Reform of Personal Income and Consumption Taxes in Australia: 2000-2005', in KAST 2005 International Conference and Fall Academic Meeting, KAST 2005 International Conference and Fall Academic Meeting, Seoul, South Korea, presented at KAST 2005 International Conference and Fall Academic Meeting, Seoul, South Korea
    Conference Papers | 2004
    Warren NA; Harding A; Lloyd R, 2004, 'Income distribution and Redistribution: The Impact of Selected Government Benefits and Taxes in Australia in 2001-02', in 28th General Conference of the International Association for Research in Income and Wealth, 28th General Conference of the International Association for Research in Income and Wealth, Cork, Ireland, presented at 28th General Conference of the International Association for Research in Income and Wealth, Cork, Ireland, 22 August 2004 - 28 August 2004
    Conference Papers | 2002
    Harding A; Warren NA; Beer G; Phillips B; Osei K, 2002, 'The Distributional Impact of Selected Commonwealth Outlays and Taxes', in National Forum on Commonwealth-State Funding, National Forum on Commonwealth-State Funding, Canberra, presented at National Forum on Commonwealth-State Funding, Canberra
    Conference Papers | 2002
    Warren NA; MacMullen P; Walpole M, 2002, 'The Use of WebCT at ATAX.', in WebCT 2002 Asia Pacific Conference, Melbourne, presented at WebCT 2002 Asia Pacific Conference, Melbourne, 24 March 2002 - 27 March 2002
    Conference Papers | 2001
    Warren NA, 2001, 'Modelling the economic outcomes from TVM: is it practical and meaningful?', in Grbich Y; Warren N (ed.), Tax Value Method Consultative Conference, Tax Value Method Consultative Conference, Coogee Beach, Sydney, pp. 197 - 215, presented at Tax Value Method Consultative Conference, Coogee Beach, Sydney, 23 July 2001 - 24 July 2001
    Conference Proceedings (Editor of) | 2001
    Grbich YF; Warren NA, (ed.), 2001, 'Tax Value Method Consultative Conference', Coogee Beach, Sydney, presented at Tax Value Method Consultative Conference, Coogee Beach, Sydney, 23 July 2001 - 24 July 2001
    Conference Papers | 2000
    Noosa ; Warren NA, 2000, 'ANTS, ACCC and pricing', in Gallagher P (ed.), GST 2000 Plus 12th Annual GST & Indirect Tax Weekend Work, GST 2000 Plus 12th Annual GST & Indirect Tax Weekend Work, pp. 1 - 35, presented at GST 2000 Plus 12th Annual GST & Indirect Tax Weekend Work
    Conference Papers | 1999
    Unknown U; Warren NA, 1999, 'Taxing Retirement Savings in Australia: From Hybrid Expenditure Tax to Comprehensive Income Tax?', in Gallagher P; Petersen H-G (ed.), Tax and Transfer Reform in Australia and Germany, Tax and Transfer Reform in Australia and Germany, Potsdam, pp. 285 - 304, presented at Tax and Transfer Reform in Australia and Germany, Potsdam, 27 January 1999 - 29 January 1999
    Conference Papers | 1999
    Warren NA, 1999, 'An Introduction to Australian Indirect Taxation and GST Post ANTS II.', in Warren N; Raneri J (ed.), GST Masterclass, GST Masterclass, Sydney, pp. 1 - 66, presented at GST Masterclass, Sydney, 24 May 1999 - 26 May 1999
    Conference Papers | 1999
    Warren NA, 1999, 'International dimensions to tax reform: comparisons and transnational impacts', in Smith RFI (ed.), On the way to the GST, On the way to the GST, University of Melbourne, pp. 69 - 89, presented at On the way to the GST, University of Melbourne
    Conference Papers | 1999
    Warren NA, 1999, 'Taxing Retirement Savings in Australia: From Hybrid Expenditure Tax to Comprehensive Income Tax?', in Gallagher P; Petersen H-G (ed.), Tax and Transfer Reform in Australia and Germany, Tax and Transfer Reform in Australia and Germany, Potsdam, pp. 285 - 304, presented at Tax and Transfer Reform in Australia and Germany, Potsdam, 27 January 1999 - 29 January 1999
    Conference Proceedings (Editor of) | 1999
    Warren NA; Raneri JC, (ed.), 1999, 'GST Masterclass', Sydney, presented at GST Masterclass, Sydney, 24 May 1999 - 26 May 1999
    Conference Papers | 1997
    Warren NA, 1997, 'Recent trends in Australian taxation and their impact on tax incidence', in Head J; Krever R (ed.), Taxation towards 2000, Taxation towards 2000, Melbourne, pp. 565 - 602, presented at Taxation towards 2000, Melbourne
    Conference Papers | 1997
    Warren NA, 1997, 'Reshaping fiscal federalism in Australia', in Warren N (ed.), Reshaping fiscal federalism, Reshaping fiscal federalism, Sydney, pp. 4 - 164, presented at Reshaping fiscal federalism, Sydney