Advanced Search
MyIDEAS: Login

Tax Reform In Singapore

Contents:

Author Info

  • 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.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.queensjdiexec.org/publications/qed_dp_129.pdf
Download Restriction: no

Bibliographic Info

Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 1998-03.

as in new window
Length: 60 pages
Date of creation: Jul 1998
Date of revision:
Handle: RePEc:qed:dpaper:129

Contact details of provider:
Postal: Kingston, Ontario, K7L 3N6
Phone: (613) 533-2250
Fax: (613) 533-6668
Email:
Web page: http://qed.econ.queensu.ca/
More information through EDIRC

Related research

Keywords: Singapore; tax reform; value added tax system;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:129

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafik Majidov).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.