Author: Laurence Todd, Connor Vance
Date: September 2018
Advances in technology have led to radical changes in existing business models and the creation of radically new ones. There has been a growing sentiment within some governments that the reach and accessibility of new digital channels poses a challenge to the long-standing principles of taxation. As the new Pakatan Harapan government develops its first budget, they too may consider targeting the revenue of digital companies. With this in mind, this Brief Ideas considers the main issues, domestically and globally, in the debate over digital tax.
Author: Thong Meow Keong, Azlina Ahmad-Annuar
Date: August 2018
This paper presents a background on the definition of rare diseases, the challenges facing patients, and what needs to be done moving forward. The authors identify four key obstacles facing patients suffering from rare diseases, such as lack of recognition and inclusiveness, lack of awareness and comprehensive healthcare provisions, lack of access to medications and a lack of protection of the rights and dignity of these patients. The authors then recommend solutions needed to tackle these challenges, which range from enacting new legislation, increasing awareness, better funding and research and development.
Author: Adli Amirullah, Ali Salman
Date: June 2018
The paper builds on lessons learned from both the rocky implementation of the GST and the imperfect SST that came before it. The paper argues that the transparency of the GST regime should be preserved, so that the consumer is aware of exactly how much tax they are paying. From a business perspective, the paper argues that the new tax should only apply to businesses with a taxable return of more than RM500,000 and exported goods and services should be exempted.
Author: Alan Khee-Jin Tan
Date: December 2017
This policy paper discusses the prospects for an ASEAN Community Carrier and its benefits for the region. Given that air transportation and airlines play a crucial part in economic growth, it is critical for the foreign investment regime for airlines to be relaxed further. The paper recommends that ASEAN investors should have the opportunity to invest in other ASEAN member states’ airlines to establish so-called Community Carriers.
Author: Wan Saiful Wan Jan
Date: September 2017
Eyebrows were raised when a Hong Kong-based newspaper recently claimed that Mainland Chinese are migrating to Malaysia “by the thousands”.2 The
report stated that in 2016 alone, more than 1,000 Mainland Chinese had utilised the Malaysia My Second Home (MM2H) programme to migrate
there. Between 2002 to 2016, a total of 31,732 applications for MM2H were approved, and 7,967 of these were from the Peoples’ Republic of China
(PRC). This means that, since it was started, a dragon’s share – 25 percent – of the migrants have been from the PRC.
Author: Rama Ramanathan
Date: August 2016
This paper briefly lists seven key reasons why the PAC investigated 1MDB, notes the Government’s positive response to the 1MDB report and concludes with five recommendations for Parliament and regulatory agencies.
It does not examine the arguments for and against the existence of SOEs.
Author: Altaf Deviyati
Date: June 2016
The author begins with an overview of different private schools in Malaysia and highlights different types of Islamic schools specifically. Author Altaf Deviyati, analyses the Sekolah Rendah Islamic (SRI)/Sekolah Menengah Islamic (SMI) Al-Amin Gombak, an Islamic private school under MUSLEH, the education arm of Pertubuhan Ikram Malaysia (IKRAM).
Author: Sreekanth Venkatamaran
Date: May 2016
This policy brief is a simplified version of the Geneva Network’s working paper titled “Are Free Trade Agreements bad for health? Quantifying the impact of FTAs on health outcomes”. The paper was originally published in August 2015 and can be found online at www.geneva-network.com.
Authors: Wan Saiful Wan Jan
Date: April 2016
This policy paper begins with the promise made by the government to reduce its role in business as stated in the Economic Transformation Programme (ETP). It presents a general argument of why the government should not be involved in business. The progress made by the government to reduce its role in business is then examined through data showing its divestments in several listed companies.
Author: Shaza Onn
Date: 4 November 2016
Despite the steps taken by Tun Abdullah Badawi when he was Prime Minister, and the recent suggestions by Tengku Razaleigh Hamzah, the matter of asset declaration continues to be an issue. While Malaysia has an existing asset declaration system, it is not comprehensive.