Singapore Government has proposed several reforms to tighten the collection of tax revenue and tap its tax base more efficiently … avoid gaps in the Singapore GST regime and better utilise GST as a revenue-collection tool for Singapore …

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 …

This paper first sets out Singapore's experience with the GST. Salient aspects of the Singapore tax reforms relating to … the Singapore experience will highlight to policymakers and other interested parties in Hong Kong relevant policy issues … in consumption tax reform and will facilitate the identification of aspects of the Singapore reform for possible adoption …