The Inland Revenue Authority of Singapore has officially introduced a new "Supreme Masochist" tax tier for citizens who find erotic pleasure in being financially gutted by the state.

Local investment banker, Kelvin Tan, reportedly climaxed while opening his tax assessment, realising he now personally funds three percent of a new fighter jet.

"Wah lau, my tax bill more expensive than your car, you know?" Kelvin bragged while shivering in a public library to save on air-conditioning.

Sociologists claim that higher tax brackets serve as the ultimate metaphorical phallus for Singaporeans desperate to assert dominance during class reunions.

"Pay so much tax means I am very high-SES, means I am the king, even if I eat grass until next bonus," Kelvin added.

The government thanked Kelvin for his contribution, confirming his money would be spent on more surveillance drones to watch him eat his grass.