Yeah Kim Leng, PhD, is Professor of Economics at Sunway University, Malaysia. He is also Deputy President of the Malaysian Economic Association, Trustee of the Malaysian Tax Research Foundation, Member of the National Consumer Advisory Council at the Malaysian Ministry of Domestic Trade and Consumer Affairs, and Member of Bank Negara’s Monetary Policy Committee. He was Group Chief Economist of Malaysia’s first credit rating agency for 20 years. He is the co-editor of Malaysia’s Taxation System: Contemporary Practices, Issues and Future Direction.