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Tax Reform In Singapore

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

  • Rup Khadka

Abstract

Globalization has forced many governments to change their economic policies, including tax policies, in the recent years. It has had an even greater impact on Singapore’s economy due to the high degree of its openness with respect to trade and investment. In this context, Singapore undertook a major restructuring of its tax system in the early 1990s. The introduction of a modern value added tax system (goods and services tax) was a part of the overall tax reform package. This paper examines how Singapore has modified its tax system to be consistent with the changes in the Singaporean economy over time and is to put itself in step with current trends in taxation. It also analyzes in detail the principal measures that the Singapore government and its tax administration took to ensure a smooth implementation of the new goods and services tax.

Suggested Citation

  • Glenn Jenkins & Rup Khadka, 1998. "Tax Reform In Singapore," Development Discussion Papers 1998-03, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:129
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    Citations

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    Cited by:

    1. López-Laborda, Julio & Peña, Guillermo, 2017. "Does financial VAT affect the size of the financial sector?," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-28.
    2. Kaplanhan, Fatih & Korkut, Cem, 2014. "Merkezi Yönetimin Vergi Gelirlerini Yerel Yönetimlere Dağıtımı (Küreyerelleşme) [Disturbition of Tax Revenue of Central Government to Local Governments (Glocalization)]," MPRA Paper 76170, University Library of Munich, Germany, revised 10 Jan 2017.
    3. López-Laborda, Julio & Peña, Guillermo, 2016. "Is financial VAT neutral to financial sector size?," Economics Discussion Papers 2016-31, Kiel Institute for the World Economy (IfW Kiel).
    4. Julio López-Laborda & Guillermo Peña, 2016. "A new approach to financial VAT," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1606, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    More about this item

    Keywords

    Singapore; tax reform; value added tax system;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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