Tax Gap: Causes and Solutions

DRAFT Tax Gap: Causes and Solutions By Stephen PHUA Associate Professor Faculty of Law National University of Singapore Consultant Rajah & Tann LLP Advocates and Solicitors, Singapore Email: [email protected] Presented at: Conference on Global Cooperation and Sustainable Growth and Development Views from G20 Countries Organised by: Indian Council for Research on International Economic Relations 13 – 14th September 2011 New Delhi, India Please do not cite or reproduce without prior permission from the author * I wish to thank MAH Hon Seng for his research assistance in writing this paper

Tax Gap: Causes and Solutions

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