Publication Type

Journal Article

Version

publishedVersion

Publication Date

10-1992

Abstract

This paper demonstrates a channel through which the fiscal system interacts with the choice of CPF contribution rates to affect total savings, and hence, capital accumulation and the current account. It is shown that in the presence of a wage income tax, raising either the employee's or employer's contribution rates raises the total private earnings. On the other hand, in the presence of a capital income tax, raising the employee's or employer's contribution rates lowers total private savings. However, when we introduce a productive role for government spending, we show that an increase in CPF contribution rates under a balances budget policy may, in fact, lower total savings.

Keywords

Central Provident Fund, Singapore, pension fund

Discipline

Asian Studies | Economics | Finance

Research Areas

Applied Microeconomics

Publication

Singapore Economic Review

Volume

37

Issue

2

First Page

73

Last Page

88

ISSN

0217-5908

Publisher

Economic Society of Singapore

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