In a commentary on the Singapore Budget, SMU Associate Professor of Law Eugene Tan wrote that the annual Budgets may be viewed as “intergenerational dialogue” between the present and future. As such, the Government must ensure that the Budget helps the middle class to maintain its competitiveness by preparing for the future. While the current generation enjoys higher standards of living, widening income and wealth gaps indicate that more attention should be given to the “sandwiched class”, who are not eligible for many benefits targeted at low-income earners. Associate Prof Tan also suggested that the Government focus on the middle class, so as to give them the confidence, adaptability and mental fortitude to face challenges and perform well in the future.