Tax Reforms in Singapore

Author

Hing-Man LEUNG, Singapore Management UniversityFollow
M. H. Toh
L. Low

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

Identifier

10.1016/S0161-8938(98)00019-2

Publisher

Elsevier

Citation

LEUNG, Hing-Man; Toh, M. H.; and Low, L.. Tax Reforms in Singapore. (1999). Journal of Policy Modeling. 21, (5), 607.
Available at: https://ink.library.smu.edu.sg/soe_research/154

Additional URL

https://doi.org/10.1016/S0161-8938(98)00019-2