Additional Question

(a) A broad-based tax, such as goods and services tax, is generally considered to be a regressive tax..

Source: Excerpt of an article written by Dato Seri Khazali Ahmad, Is the Malaysian goods and services tax regressive? Published on 7 April 2014, The Star Online.

Required

(i) Discuss why goods and services tax (GST) is argued to be regressive and discuss on how GST in Malaysia can also be considered as progressive. Relate your discussion to the canon of equity in taxation; and