
The inheritance tax would be counterproductive in making up the shortfall in government revenues, said the Institute of Strategic Analysis and Policy Research (Insap).

Insap chairman Pamela Yong said in a statement that middle-class families and small business owners would be worse affected by the reintroduction of the tax, which was abolished in 1991.
Many small and medium-sized enterprises which are family-run would face an unnecessary financial burden, which could stifle entrepreneurship and discourage wealth creation of the middle- class.
Yong was commenting on a Utusan Malaysia report which suggested that the new federal budget would impose five new taxes: the inheritance tax, an unhealthy food tax, carbon pricing tax, high-value goods tax, and artificial intelligence (AI) tax.
She said feedback from the various grassroots showed that goods and services tax “is still regarded as a better tax system compared to sales and service tax, as it has a broader and more efficient tax base”.