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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
ISSN: 01618938
Appears in Collections:Staff Publications

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