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CIMB's Mr Song said: "It does not account for subsidies such as public housing grants, GST vouchers and utility rebates which a large number of local households enjoy." Prof Tan, co-director of the Asia Competitiveness Institute (ACI) at the Lee Kuan Yew School of Public Policy, said an ACI survey out last year showed that Singapore was also top among 109 major cities globally for cost of living for expatriates, but ranked 60th for average resident costs

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Nicotine-Based Tax: Sweden applies a tax tiered by nicotine strength