COMMENT | Prime Minister Anwar Ibrahim has reopened Malaysia’s debate over the goods and services tax (GST).

While he has ruled out a return to GST and its broad-based principle, he remains open to incorporating selected GST features, such as input mechanisms, into the existing sales and service tax (SST).

While the intention is to protect lower-income households and give businesses the benefits of an input-tax credit system, it may risk inheriting the worst of both systems.

Malaysia can no longer avoid its tax revenue problem. Our tax revenue remains low by...