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Neil Warren

Report

Pathways to housing tax reform

This research is the final report of the AHURI inquiry into ‘Pathways to Housing Tax Reform in Australia.’ It features real-world modelling and implementation time frames to steer tax settings that progress the efficiency, equity and sustainability of housing tax policy, and also presents meaningful...
Report

Pathways to state property tax reform

Reforming property taxes can help deliver a more sustainable housing system with economic and social dividends. This research proposes a nationally coordinated incremental strategy with short, medium and long-term objectives.
Report

A review of studies on the distributional impact of consumption taxes in OECD countries

Consumption taxes are only rarely assessed for their impact on the economic well-being of individuals. This paper reviews various studies on this issue. It first describes the large differences in the size and structure of these taxes among OECD countries, and then reviews the types...
Report

Moving beyond traditional cash measures of economic well-being: including indirect benefits and indirect taxes

Most studies of economic well-being now use equivalent disposable income as their measure of resources, ignoring the benefits of publicly provided goods and services and the impact of all sources of taxation apart from income tax and social security contributions. This study of the UK...
Report

Benchmarking Australia’s intergovernmental fiscal arrangements: final report

Neil Warren compares and benchmarks Australian and international arrangements for the allocation of taxation powers and expenditure responsibilities between central and subnational governments, and mechanisms for fiscal transfers between governments. He concludes that Australia performs comparatively poorly in international comparisons of intergovernmental fiscal arrangements.