With the rapid development of the digital economy and the increasing importance of GST as a source of tax revenue, the Singapore Government has proposed several reforms to tighten the collection of tax revenue and tap its tax base more efficiently. The reforms focus on activating the currently...

This paper analyses the political economy of policies taken in Australia and Singapore to address distributional concerns arising from recent tax reforms that introduced VATs in these countries. It investigates why the Singapore reform succeeded in implementing VAT with a comprehensive base,...