Taxation Without Representation: The History of Hong Kong's Troublingly Successful Tax SystemHong Kong University Press, 2010年1月1日 - 376 頁 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. |
搜尋書籍內容
第 1 到 5 筆結果,共 81 筆
第 6 頁
... Colony's peculiar schedular tax system and the consequent lack of a welfare state in a colony plainly able to afford one. III IfItAin't Broke...: 1981—2009 The third phase of Hong Kong's tax history (discussed in chapters 8 and 9) is ...
... Colony's peculiar schedular tax system and the consequent lack of a welfare state in a colony plainly able to afford one. III IfItAin't Broke...: 1981—2009 The third phase of Hong Kong's tax history (discussed in chapters 8 and 9) is ...
第 11 頁
... Colony in 1842, they provided it with a colonial government in accordance with the mid-nineteenth-century British Imperial norm and this remained basically unchanged almost until the territory was returned to China in 1997.12 The Colony's ...
... Colony in 1842, they provided it with a colonial government in accordance with the mid-nineteenth-century British Imperial norm and this remained basically unchanged almost until the territory was returned to China in 1997.12 The Colony's ...
第 12 頁
... Colony to China. This was formally recognised in 1984, by means of an instrument called the Joint Declaration, the ... Colony's highest court was the Privy Council, but it was obviously unacceptable to the Chinese government for an ...
... Colony to China. This was formally recognised in 1984, by means of an instrument called the Joint Declaration, the ... Colony's highest court was the Privy Council, but it was obviously unacceptable to the Chinese government for an ...
第 13 頁
... Colony. From the beginning, the British traders, the Chinese traders and the Hong Kong government accepted as an article of faith that increasing taxes any more than absolutely necessary would hurt the Colony's economy. It is not ...
... Colony. From the beginning, the British traders, the Chinese traders and the Hong Kong government accepted as an article of faith that increasing taxes any more than absolutely necessary would hurt the Colony's economy. It is not ...
第 15 頁
... Colony's business interests, the miraculous economic boom continued more or less unabated. Of course, economists claim to be able to predict the effects of changes in taxation by much more sophisticated analysis than this, but the Hong ...
... Colony's business interests, the miraculous economic boom continued more or less unabated. Of course, economists claim to be able to predict the effects of changes in taxation by much more sophisticated analysis than this, but the Hong ...
內容
1 | |
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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常見字詞
administration allowances Arthur Creech Jones basic Bill Britain British government Budget Speech business profits tax chapter charged Chinese colonial government Colonial Office Colony’s Commissioner of Inland corporation profits tax Creech Jones draft DTAs establish a normal evasion expatriate February Financial Secretary firms Governor Grantham Haddon-Cave Hang Seng Bank HKRS Hong Kong government Hong Kong Hansard Hong Kong’s tax imposed increase Inland Revenue Amendment Inland Revenue Department Inland Revenue Ordinance interest tax John Cowperthwaite jurisdiction Kong’s tax system KPMG Legislative Council liability Moreover normal income tax OECD offshore income offshore profits People’s percent possible progressive rates property tax proposed public spending Pudney rates of tax reason regarded resident Revenue Ordinance 1947 salaries tax sales tax SAR government schedular structure schedular system schedular taxes Second Review Committee seems Sir Mark Young standard rate tax on income tax reform taxable taxpayers territory territory’s Third Review Committee value-added taxes