Everyone wants fair taxation, but what do we mean by it? What impact can taxation have on inequalities? To what extent should the tax system be used to redress them? And do we (truly) want it to do so? This paper present a novel approach to addressing VAT regressivity, away from exemptions and reduced rates, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby tax paid on consumption is re-paid to lower income households in real-time, at the moment of purchase. Such a system can effectively eliminate regressivity, while minimizing the political economy, cash-flow, and welfare stigma obstacles that are often associated with standard welfare transfers used in modern VAT systems. It would also have other significant advantages, particularly in terms of compliance incentives.
SPEAKER
Professor Rita de la Feria
Chair in Tax Law, School of Law
University of Leeds
Rita de la Feria is Professor of Tax Law at the University of Leeds, and a Visiting Professor of Law at Oxford University. She was appointed Tax Reform Advisor to the Government of Timor-Leste in 2026, and she is a member of the Advisory Panel of the UK’s Office for Budget Responsibility (OBR) since 2023.
Her research focus primarily on tax law and policy, and she has published widely in that area. She is also actively engaged in global tax policy discussions, has provided tax policy and legal drafting advice to several Governments worldwide, and features regularly in global media outlets. Professor de la Feria was listed two years running (2015-2016) in the Global Tax 50, as one of the most influential tax people in the World; and was co-recipient of the 2016 Outstanding Women in Tax Award, awarded by the Tax Analysts. In 2019, she was recognised in the 100 Years of Women in Tax by IFA as one of the most influential women in tax in the last 100 years.
CHAIR
Dr Vincent Ooi
Assistant Professor of Law
Singapore Management University
DETAILS
Date: 5 May 2026, Tuesday
Time: 12.15pm to 1.45pm [Registration commences from 11.45am and Lunch will be provided]
Venue: Meeting Room 5-04, Level 5, Yong Pung How School of Law, Singapore Management University
REGISTRATION
Public: SGD54.50 per pax inclusive of 9% GST (non-refundable)
SMU Faculty or SMU Students: Complimentary
Registration closes on 17 April 2026, 5pm SGT or when the seminar is fully subscribed, whichever is earlier.
ORGANISERS
About Singapore Tax Academy Research Initiative (STARI)
The Singapore Tax Academy Research Initiative (STARI) conducts leading tax law research in a rapidly developing international tax landscape, while also building domestic tax research capacity, developing strong academic networks, and bringing the best in international tax thought-leadership to the tax profession in Singapore. In addition to its research activities, STARI provides training in academic research and writing, and works with the world’s best tax law academics to develop tax professionals.
https://ccla.smu.edu.sg/stari
About Tax Academy of Singapore
The Tax Academy of Singapore is a not-for-profit institution set up by the Inland Revenue Authority of Singapore in collaboration with the international accounting firms – Deloitte & Touche, Ernst & Young, KPMG and PricewaterhouseCoopers, the Singapore Chartered Tax Professionals, the Institute of Singapore Chartered Accountants and the Law Society of Singapore.
As a leading hub for tax excellence and a network of networks, Tax Academy collaborates with leaders in the industry, academia and the government to develop and deliver structured tax training programmes, regular seminars and conferences. Through these platforms, tax professionals can stay current with global developments while enhancing their professional competency, knowledge and capabilities. By fostering exchanges between industry experts, academics and government officials from both local and international spheres, Tax Academy cultivates an environment of continuous learning and knowledge sharing.
https://www.taxacademy.sg
