Title

Tax Reforms in Singapore

Publication Type

Journal Article

Publication Date

1999

Abstract

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.

Discipline

Economics

Research Areas

Econometrics

Publication

Journal of Policy Modeling

Volume

21

Issue

5

First Page

607

ISSN

0161-8938

Publisher

Elsevier

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