Taxation Without Representation: The History of Hong Kong's Troublingly Successful Tax System

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Hong Kong University Press, 2010年1月1日 - 376 頁
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This book tells an instructive tale of Hong Kong's tax system from 1940 (when taxes on income were first introduced in the territory) until the present day. For Hong Kong's own historians and political scientists, it supplies cogent but previously neglected evidence of the influence of the territory's business interests. For students of British imperialism, it provides a compelling case-study of relations between London and a recalcitrant colony. For Hong Kong's own tax profession, it corrects the notion that the territory’s tax system was the product of governmental design. And for tax theorists and taxpayers everywhere, it suggests how it might be possible to structure a combination of very light taxes and very low public spending so as to win broad popular support.
 

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內容

The Thunder of History
1
Part I A Partial Income Tax
23
Part II More Money Than They Knew What To Do With
125
Part III If It Aint Broke
207
Note on Sources
305
Notes
307
Bibliography
335
Index
347
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關於作者 (2010)

Michael Littlewood is a member of the Faculty of Law at the University of Auckland, where he teaches tax. His work has been published in the U.S., the U.K., Hong Kong, China, the Netherlands, Australia and New Zealand.

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