Jenkins, Glenn; Khadka, Rup - Economics Department, Queen's University - 1998
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 …