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,...

This paper first sets out Singapore's experience with the GST. Salient aspects of the Singapore tax reforms relating to the initial introduction of the GST in 1994 and the subsequent raising of the GST rate in 2003/4 are discussed. Sharing the Singapore experience will highlight to policymakers...