 These offsets included lower income taxes, lower property taxes, rebates on rental and service & conservancy charges for public housing, and additional subsidies for health, education and community services.As a result of the income tax cuts, additional tax reliefs and rebates in 1994, about 70% of individuals that used to pay income taxes no longer needed to do so.The Singapore government has argued that the GST on its own is a flat tax, but that it is part of an overall fiscal system that is highly progressive