In 2018, two articles in The Straits Times described how some professionals were incorporating one or more companies in an attempt to gain tax advantages. The issue was the difference between the highest personal income tax rate of 22 per cent and the corporate tax rate of 17 per cent, which...

Academic discussion of justice and taxation has focused on determining the moral limits of taxation. This article is concerned specifically with the moral limits on the redistributivity of taxation. Rawlsian principles enable us to determine the moral upper and lower bounds of redistribution...

OVER the past few weeks, there has been much interest in the issue of tax avoidance and whether high-earning professionals such as doctors and dentists have been engaging in tax avoidance schemes. Tax avoidance is a technical legal term which has a precise meaning in law. This can be compared to...