Associate Professor Neil Warren PhD BCom, UNSW Associate Director (Research) Australian Taxation Studies Program, University of NSW

Neil Warren is currently an Associate Professor of Economics and Associate Director (Research) at ATAX as well as Research Director of the Australian Tax Research Foundation. 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 and e-commerce, 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.

This has included a six month secondment to EPAC in the lead up to the 1985 National Tax Summit and involvement in the preparation of Fightback Mark I (November 1991) and Mark II (December 1992). More recently, Neil has been a tax adviser to the Business Coalition for Tax Reform and a joint author of two reports commissioned by the Senate Select Committee on the New Tax System in 1999. More recently, he has co-chaired with Penny Le Couteur, a NSW Government review of workers compensation and payroll tax compliance.

In 1994, he chaired a six month review of the Vanuatu tax system (funded by AusAID) and he has just completed a three year terms as Project Director of an AusAID funded institutional strengthening project in the Revenue Services Department of the Ministry of Finance in Tonga . He was also been a member of the Federal Government's Small Business Consultative Committee on Tax Reform from December 1998 to June 2003.

Principal Research Fields
Tax reform; tax and welfare policy; tax incidence, GST and State indirect taxes, Federal-State financial relations; income distributional issues; e-commerce and tax.

ATAX Courses
0301/0401 Tax Policy
0014 Tax Policy Framework
0003/0103 Microeconomics and Australian Tax System
0324/0424 GST: Complex Issues and Planning
0022/0322/0422 GST: Design and Structure

Other Positions Currently Held

- Research Director, Australian Tax Research Foundation, Sydney, 1994+
- Tax Advisor, Business Coalition for Tax Reform, Melbourne, 1998+

Selected Recent Publications

(forthcoming) Warren , N., 'Internet and Globalisation' in Chatterji, M., and Gangopadhyay, P., (ed), Globalisation and Economic Reforms, Ashgate: UK.

2004, Warren, N.,Tax: Facts Fiction and Reform, Australian Tax Research Foundation, Research Study 41, Sydney, pp287

2003, Warren and Dahlby, B., 'Fiscal Incentive Effectrs of the Australian Equalisation System', Economic Record, 79(249):434-445

2003, Warren, N. (editor), Taxing Small Business: Developing good ta policies, Australian Tax Research Foundation, Conference Series 23, Sydney, pp220

2002, Warren., N., and Le Couteur, P., (co-Chairs), Final Report of the Review of Employers Compliance with Workers Compensation Premiums and Pay-roll Tax in NSW, September 2002, NSW Government, pp144 (NSW Government: Sydney) ISBN 1 920730 13 3

2002, Warren, N.,"Internet Challenge to Tax System Design", in Lymer, A., and Hasseldine, J., The International Taxation System, (Kluwer Academic Publishers, Boston Hardbound, ISBN 1-4020-7157-4, July 2002 , 336 pp.)

2002, Harding, A., Warren, N., Beer, G., Phillips, B. and Osei, K., "Distributional impact of selected existing Commonwealth outlays and taxes and alternative Commonwealth grant allocation mechanisms", Australian Economic Review, 35(3): 325-334

2002, Harding, A., Warren, N., Beer, G., Phillips, B. and Osei, K., "The Distributional Impact of Selected Commonwealth Outlays and Taxes", A Report prepared for the Committee for the Review of Commonwealth-State Funding, 8 May 2002. (PDF)

2002, Walpole, M., MacMullen, P., and Warren,.N., (1 June 2002), "The Use of WebCT at ATAX", Paper presented at the WebCT 2002 Asia Pacific Conference 25-27 March, Melbourne, Australia ISBN 0-9581152-7-3 (Format:WEB: Publisher: Martin Lack and Associates)

2001 Grbich Y.F. and Warren N., Tax Value Method Consultative Conference, Australian Tax Research Foundation Conference Series 22, 2001.

2001, Warren, N., 'International Dimensions to Tax Reform: Comparisons and Transnational Impacts' in Smith, R.F.I., (ed), On the Way to the GST: A critical analysis of proposals for tax reform in Asustralia in 1999, Centre for Public Policy: University of Melbourne

2000, Warren, N, 'GST and its Effects on Efficiency and Equity', ECOdate, 14(2):1-4, May

2000, Warren, N, 'Taxing Retirement Savings in Australia : From Hybrid Expenditure Tax to Comprehensive Income Tax?', in Petersen, H-G and Gallagher, P. (editors), Tax and Transfer Reform in Australia and Germany , Australian Centre Series Volume 3, pp285-304, Australia Centre: University of Potsdam , Germany.

2000, Warren , N., Harding, A., Robinson, M., and Lambert, S., 'The Distributional Impact of Tax Reforms in Australia , Agenda, 7(1):17-32.

1999, Hughes, B. and Warren , N., Tax Report: GST Wages and Compensation, Australian Industry Group:Sydney.

1999, Warren, N., (ed), State Taxation: Repeal, Reform or Resignations, Conference Series No 21, Australian Tax Research Foundation: Sydney.

1999, Warren, N., 'An Introduction to Australian Indirect Taxation… and GST Post ANTS II', in Warren, N., and Raneri, J., (ed), GST Master Class, Prospect Publishing:Sydney.

1999, Warren, N., 'An Introduction to Australian Indirect Taxation… and GST Post ANTS II', in Warren, N., and Raneri, J., (eds), GST and Indirect Taxes Monthly, Prospect Publishing: Sydney, Vol 1, September.

1999, Warren, N., and Raneri, J., (ed), GST Master Class, Prospect Publishing:Sydney.

1999, Warren, N., Harding, A., Robinson, M., Lambert, S., and Beer, G., 'Distributional Impact of Possible Tax Reform Packages', Report Prepared for the Senate Select Committee for A New tax System, AusInfo:Canberra, April, pp386.

1999, Warren , N., 'Taxation and tax policy in Australia ', in Kriesler, P., (ed), Australian Economy, 3rd edition, Allen and Unwin: Sydney.

1998, "Taxation and Internet Trade", Asia Pacific Tax Bulletin, 4(11):412-420.

1998, Harding, A., and Warren, N., An Introduction to Microsimulation Models of Tax Reform, Report Prepared for the Senate Select Committee for A New tax System, December, pp42

1998, Warren, N., "G S T: An Australian Perspective (on Failure)" in Tax Reform and GST An International Perspective, Bihn Tran Nam (editor),Prospect Publishing.

1998, Warren , N. Tax Facts and Tax Reform, Research Study 31, Australian Tax Research Foundation, Sydney

1998, Warren , N. Understanding Consumption Taxes: Everyone's Guide, Research Study 30, Australian Tax Research Foundation, Sydney

1997, Warren, N., (editor), Reshaping Fiscal Federalism in Australia , Conference Series No 20, Australian Tax Research Foundation, Sydney.

1997, Warren, N, "Recent Trends in Taxation in Australia and their Impact on Australian Tax Incidence", in J.G. Head(ed), Taxation Towards 2000, Australian Tax Research Foundation.

1996, Warren, N, A Guide to Tax on the Internet, Australian Tax Practice - Law Book Company, Sydney, pp302.

1996, Warren , N, GST: The Long, Winding Road , Institute of Chartered Accountants , Sydney , pp43

1996, Warren, N, "Tax Outcomes In The Context -Of Australia 's Broader Economic And Trading Environment", Discussion Paper No 96-36, School of Economics , University of NSW , Sydney.

1996, Symons, E. and Warren, N, "Modelling Consumer Behavioural Response to Commodity Tax Reforms in Microsimulation Models", in A. Harding (editor) , Microsimulation and Public Policy, North-Holland, Amsterdam, p149-176.

1995, Warren, N, "Erosion of the Indirect Tax Base: Possible Solutions", in J. Disney and R. Krever, Restoring Revenue issues and Options, Taxation Law and Policy Research Institute, Deakin University, and Centre for International Public Law, Australian National University.

1995, Peterson, D., and Warren, N. (editors) "Rural Income Taxation Reform", Review of Marketing and Agricultural Economics, 63(1), Part II, pp105-240; also published by the ATRF in Rural Income Taxation, Conference Series No 15, Sydney

1995, Warren, N, "The tax issues that will not go away", Economic and Industrial Relations Review, 6(1):17-40.

1994, Warren , N. and Whyte, G., Vanuatu : Taxation System Reform, AusAID sponsored project for the Vanuatu Government, AusAID, (pp304) (Also published in French).

1994, Warren, N, "The A.C.T. and Australian Fiscal Federalism: Special Solutions for a Special State", in A. Anforth, ACT Tax Revenue Options, Paper presented an ACTCOSS Conference in Canberra , 27 January

1994, Warren, N, "Microsimulation Models and their Role in Government Policy Evaluation" in Rao, B.B. (ed) "Australian Economic Policy", Centre for Applied Economic Research, University of NSW.

1993, Warren , N, "The Looming Fiscal Crisis and Australia 's Indirect Tax Options", Research Study No. 21, Australian Tax Research Foundation, Sydney.

1993, Warren, N, "The UK Experience with VAT", Revenue Law Journal, 3(2):75-99; and reprinted in Asia-Pacific Tax and Research Centre ( Singapore ) Bulletin, 11(10):388-400