The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market

There are three purposes of this analysis. First, is to differentiate the Goods and Services Tax (GST) with sales and service tax in Malaysia. This can explained why Malaysia is planning on the GST implementation. Second, is to look at the effect of tax reform on economy growth and labour market. Th...

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Main Author:	Kalai Vani, Kalimuthu
Format:	Thesis
Language:	eng
Published:	2011
Subjects:	HC Economic History and Conditions
Online Access:	https://etd.uum.edu.my/3739/1/s804419.pdf
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id	my-uum-etd.3739
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng
advisor	Abdullah, Norehan
topic	HC Economic History and Conditions
spellingShingle	HC Economic History and Conditions Kalai Vani, Kalimuthu The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market
description	There are three purposes of this analysis. First, is to differentiate the Goods and Services Tax (GST) with sales and service tax in Malaysia. This can explained why Malaysia is planning on the GST implementation. Second, is to look at the effect of tax reform on economy growth and labour market. This can help the government to make decision either implement GST or remain with old one. Finally is to look at the administrative obligations of GST implementation on selected country. It will help the government to be prepared before the GST implementation. This study finds that economic growth and labour market are effect by tax reform.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Kalai Vani, Kalimuthu
author_facet	Kalai Vani, Kalimuthu
author_sort	Kalai Vani, Kalimuthu
title	The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market
title_short	The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market
title_full	The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market
title_fullStr	The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market
title_full_unstemmed	The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market
title_sort	impact of goods and services tax (gst) implementation on malaysian economic growth and labor market
granting_institution	Universiti Utara Malaysia
granting_department	College of Arts and Sciences (CAS)
publishDate	2011
url	https://etd.uum.edu.my/3739/1/s804419.pdf
_version_	1747827637478227968
spelling	my-uum-etd.37392016-04-27T04:23:36Z The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market 2011 Kalai Vani, Kalimuthu Abdullah, Norehan College of Arts and Sciences (CAS) College of Arts and Sciences HC Economic History and Conditions There are three purposes of this analysis. First, is to differentiate the Goods and Services Tax (GST) with sales and service tax in Malaysia. This can explained why Malaysia is planning on the GST implementation. Second, is to look at the effect of tax reform on economy growth and labour market. This can help the government to make decision either implement GST or remain with old one. Finally is to look at the administrative obligations of GST implementation on selected country. It will help the government to be prepared before the GST implementation. This study finds that economic growth and labour market are effect by tax reform. 2011 Thesis https://etd.uum.edu.my/3739/ https://etd.uum.edu.my/3739/1/s804419.pdf text eng validuser masters masters Universiti Utara Malaysia Behan, A., & Jenkins, P. (2005). The high costs of controlling GST and VAT evasion. Canadian Tax Journal, 53(3) , 720-763. Custom Guide Book (1989). Sales Tax Procedures.(3). Royal Customs and Excise Malaysia. Davis, Steven J., & Magnus Henrekson (2004). The Effect on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons, NBER working paper 10509. National Bureau of Economic Research. Eissa, Nada(1995). Taxation and labor supply of married women: The tax reform Act of the 1986 as a national experiment, NBER working paper 5023. National Bureau of Economic Research. Ernst and Young (1995). VAT & Sales Taxes Worldwide a guide to practice in 61 countries. John Wiley & Sons Ltd. Inderjit, S. R., Boon, O. S., & Khalid. A. (1994). Consumption Taxes In Malaysia: Towards A Value Added Tax. Malaysia : Pelanduk Publications (M) Sdn Bhd. Iris J. Lav & Kim S. Rueben (2007). Lower Taxes and Economic Growth: Response to a Flawed analysis. Center on Budget and Policy Priorities. Inland Revenue Authority Of Singapore: What is current GST rate. Retrieved Jan 10, 2011 from http://www.iras.gov.sg/ irasHome/page04.aspx?id=1852 James, G.S.Y., & Zheshi, R. (2004). Problems implementing the VAT in China. The International Tax Journal, 30(1), 46- 64. Jim Saxtion (1997). Tax and Long Term Economic Growth. Joint Economic Committee Report. Marina Kesner-Skreb (n.d). Tax Policy and Economic Growth. Croatian Economic Survey 1996-1999. MIDA: Official website of Malaysian Industrial Development Authority. Invest in Malaysia: Taxation. Retrieved Nov 3, 2010, from http://www.mida.gov.my/en_v2/index.php?page=sales -tax MIMA: Official website of Maritime Institute of Malaysia. Briefing on GST: Briefing on “Goods and Services tax” by The Royal Malaysia Customs. Retrieved Nov 27, 2010, from http://www.mima.gov.my/index.php?option=com_content&view= article&id=206:annoucement-briefing-on-gst&catid=79:general-annoucement MOF: Official website of Ministry Of Finance Malaysia. Summary Of Tax System 2008: Sales Tax. Retrieved Nov 2, 2010, from http://www.treasury.gov.my/pdf/percukaia/Summary% 20of%20Tax%20System%202008.pdf Peter S. Fisher and Elaine Ditsler (2003). Taxes and State Economic Growth: The Myths and the Reality. A report for The Lowa Policy Project. Singh, V., Richard, T., and Michael, V (1995). Towards A Malaysian Value Added Tax : What It Is, How It Works & Its Implications. A Research Report prepared for the Malaysian Institute of Taxation. Singh, V. (2007). The truth about GST. Malaysian Business. Retrieved January 3, 2011, from http://findarticles.com/p/ articles/mi_qn6207 Solow, R. M., (1956). A Contribution to the Theory of Economic Growth. Quarterly Journal of Economics, V.70, pp. 65-94. Solow (n.d): Solow-Swan Classical Growth Theoty. Retrieved January 14, 2011, from http://www.jamesrmaclean.com/mw/index .php/Solow Swan_Classical_Growth_Theory Steven Yamarik (1999) Can Tax Policy Help Explain State-Level Macroeconomic Growth? (JEL Category: O47, H71) Department of Economics, The University of Akron, Olin Hall, Akron, OH 44325-1908 Ohanian, Lee, Andrea Raffo, & Richard Rogerson (2006), Long-term Changes in Labor Supply and Taxes: Evidence from OECD Countries (1950-2004). NBER working paper 12786, National Bureau of Economic Research.

The Impact of Goods and Services Tax (GST) Implementation on Malaysian Economic Growth and Labor Market

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