Tax Reforms in Singapore
Focuses on the restructuring of the tax system in Singapore. Use of the 1997/88 Singapore Household Expenditure Survey; Directions for tax reform; Definition of an efficient tax system; Set of demand elasticities for evaluating the tax system; Evaluation of the Goods and Services Tax; Food items as prime candidate for indirect tax cuts.
Journal of Policy Modeling
LEUNG, Hing-Man; Toh, M. H.; and Low, L..
Tax Reforms in Singapore. (1999). Journal of Policy Modeling. 21, (5), 607. Research Collection School Of Economics.
Available at: http://ink.library.smu.edu.sg/soe_research/154