In a commentary, SMU Associate Professor of Law and NMP Eugene Tan opined that the Budget was an economic, political and social instrument, and not just a fiscal policy instrument. He said that key economic themes persisted in Budget 2014: productivity, restructuring, reducing reliance on foreign labour and long-term planning. He highlighted that the Budget was dominated by social themes, as it exuded inclusiveness, equity and gratitude. The Government’s expansion of schemes to reduce the income gap and improve social mobility was actually a move to make up for its lack of investments in the social sector in past years, he said. However, as Deputy Prime Minister Tharman said, the Budget’s social accent should not let people imagine that Singapore would take the road of a welfare state. He urged the wealthy and corporations to do more for the average and less-fortunate Singaporeans, as it was crucial to reduce class divides. Associate Prof Tan noted that the Budget could play a vital role in developing social capital, which would make Singapore’s social expenditures more impactful and sustainable, while strengthening societal bonds, which would lead to a more cohesive society. He expressed the belief that Singapore had the makings of a social investment state, where expenditure is used to provide stability and social insurance against external risks, and that as Singapore grew, each Budget should provide a platform for positive change amid continuity.