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Tax Reform In Singapore

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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.

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File URL: http://www.queensjdiexec.org/publications/qed_dp_129.pdf
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Bibliographic Info

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

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Length: 60 pages
Date of creation: Jul 1998
Date of revision:
Handle: RePEc:qed:dpaper:129

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

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