The post highlights three main issues that may result from the rapid and widespread automation of jobs: 1) declining tax revenues; 2) inequitable distribution of gains and losses from automation; and 3) social costs of job displacement, such as social support and retraining programmes for...

It is perhaps not every day that a court makes a finding that nearly all of the vitiating factors apply in a single case. Yet, in the unusual case of BOM v BOK [2018] SGCA 83, the Singapore Court of Appeal found that the respondent’s declaration of trust (DOT) for his infant son could be set...

Academic discussion of justice and taxation has focused on determining the moral limits of taxation. This article is concerned specifically with the moral limits on the redistributivity of taxation. Rawlsian principles enable us to determine the moral upper and lower bounds of redistribution...

This article draws a distinction between “decisional negligence”, which concerns the negligence exhibited by a professional advising his client in a decision to pursue a course of action, and “operational” negligence which concerns the manner in which a professional acts upon his...

Singapore imposes a single tax on income. Capital gains are not taxable. Income tax was first sought to be introduced in Singapore more as a war tax in 1917 and has had a chequered history of introduction, application and repeal from 1917 till 1941, including a period from 1923 till 1940 without...