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https://scholarbank.nus.edu.sg/handle/10635/44800
Title: | Tax reforms in Singapore | Authors: | Leung, H.M. Low, L. Toh, M.H. |
Issue Date: | 1999 | Citation: | Leung, H.M.,Low, L.,Toh, M.H. (1999). Tax reforms in Singapore. Journal of Policy Modeling 21 (5) : 607-617. ScholarBank@NUS Repository. | Abstract: | This paper takes the view that tax reforms in the form of a reshuffling of marginal tax rates are more appropriate policy recommendations than a whole-sale restructuring of a country's tax system. We adopted a simple model that yields simple and intuitive recommendations on the directions of such tax reforms. This model is estimated using the 1987/88 Singapore Household Expenditure Survey. The result also suggests that the recently introduced Goods and Services Tax may be an efficient reform, especially if the government puts limited value on inequality. © 1999 Society for Policy Modeling. Published by Elsevier Science Inc. | Source Title: | Journal of Policy Modeling | URI: | http://scholarbank.nus.edu.sg/handle/10635/44800 | ISSN: | 01618938 |
Appears in Collections: | Staff Publications |
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