Publication Type
Journal Article
Version
publishedVersion
Publication Date
12-2025
Abstract
During the Covid-19 pandemic, a lack of pre-pandemic planning resulted in sub-optimal policy outcomes. Crucial lessons can be drawn from the experience of Singapore and Australia in the pandemic in implementing various tax and non-tax economic measures; lessons that can help in preparing for the next pandemic (“Disease X”). This article analyses and critically evaluates three main categories of economic measures: direct payments, tax measures and non-tax “other” measures. It finds that direct payment measures such as jobs support had a very significant impact on preserving jobs and supporting the economy. However, eligibility conditions have to be carefully designed for such measures to be feasible. This article finds that insolvency and rent moratoriums can be effective in dealing with the immediate effects of a pandemic, though they must be allowed to expire in a timely manner. Finally, this article highlights the potential benefits of loans facilitated by the Government.
Keywords
Tax Law, public health
Discipline
Asian Studies | Public Health | Tax Law
Publication
Journal of Australian Taxation
Volume
27
Issue
1
First Page
34
Last Page
62
ISSN
1440-0405
Publisher
JAT
Citation
OOI, Vincent.
Preparing for “Disease X”: Lessons from tax and non-tax policy responses to the Covid-19 Pandemic in Singapore and Australia. (2025). Journal of Australian Taxation. 27, (1), 34-62.
Available at: https://ink.library.smu.edu.sg/sol_research/4733
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://journalofaustraliantax.com.au/2025/12/07/volume-27-issue-1
Included in
Asian Studies Commons, Public Health Commons, Tax Law Commons