Also see Crypto Taxation
Academic Research
1. “Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy” (2022) 19(2) eJournal of Tax Research 273-303 (With Glendon Goh)
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]
– [Paper won the 31st Australasian Tax Teachers’ Association Conference Best Tax Research Paper Prize]
2. “Adapting Taxation for the Digital Economy in Singapore” (2021) 27(1) Asia-Pacific Tax Bulletin 1-10
3. “Tax Law”, in Law and Technology: The Practice and Content of Law in Singapore, Simon Chesterman, Goh Yihan and Andrew Phang (eds) (2021) (Academy Publishing) 451-473
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]
Other Publications
1. Austaxpolicy, 27 June 2022, “An Automation Tax: Adopt With Caution” (available at https://www.austaxpolicy.com/automation-tax-adopt-with-caution)
2. Machine Lawyering, 16 July 2020, “Revisiting the Automation Tax Debate in Light of Covid-19 and Resulting Structural Unemployment” (available at https://www.legalanalytics.law.cuhk.edu.hk/post/revisiting-the-automation-tax-debate-in-light-of-covid-19-and-resulting-structural-unemployment)
3. Oxford Business Law Blog, 19 March 2019, “Automation Tax vs Robot-Tax” (available at https://www.law.ox.ac.uk/business-law-blog/blog/2019/03/automation-tax-vs-robot-tax)
Presentations
1. “A Robot Tax?”, (Cambridge Tax Discussion Group, University of Cambridge, United Kingdom, 7 November 2019)
2. “Labour Market Regulation Via Automation Taxation”, (Confronting Modernity’s Challenges to Law and Regulation, City University of Hong Kong, Hong Kong, 7-8 January 2019)
– [Supported by the Centre for Cross-Border Commercial Law in Asia]
3. “Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy”, (Australasian Tax Teachers Association Annual Conference 2019, Curtin University, Perth, Western Australia, 16-18 January 2019)
4. “The Definition of Employment in the “Gig” and “Platform” Economy: Tax Law and Labour Law Perspectives”, (Society of Legal Scholars Annual Conference 2019, University of Central Lancashire, Preston, United Kingdom, 5-6 September 2019)
5. “Taxation of the Global Digital Economy: A Singapore Perspective”, (Current Issues in International Tax: Melbourne Law Masters Course, University of Melbourne, Australia, 21 June 2019)
– [Supported by the University of Melbourne]
6. “Indirect Taxation in Singapore in the Global Digital Economy”, (5th Asia Pacific Conference: Taxation of the Global Digital Economy in the Asia Pacific Region, International Fiscal Association, University of Melbourne, Australia, 17-19 June 2019)
– [Supported by the University of Melbourne]
7. “Digital Economy Taxation”, (SMU Law Academy, Singapore Management University, 25 January and 1 February 2019) (With Sam Sim and Liu Hern Kuan)