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 55 筆
第 15 頁
... finance spending on the poor will so damage the economy that the poor will suffer as a result; but it seems clear that ... Financial Secretary from 1961 to 1971 and is generally regarded as the leading theoretician of the territory's low ...
... finance spending on the poor will so damage the economy that the poor will suffer as a result; but it seems clear that ... Financial Secretary from 1961 to 1971 and is generally regarded as the leading theoretician of the territory's low ...
第 26 頁
... Financial Secretary, Sydney Caine, who had spent an earlier part of his career with the Board of Inland Revenue in Britain and so was knowledgeable about income tax and who was later to become the director of the London School of ...
... Financial Secretary, Sydney Caine, who had spent an earlier part of his career with the Board of Inland Revenue in Britain and so was knowledgeable about income tax and who was later to become the director of the London School of ...
第 28 頁
... Financial Secretary in Ceylon and had previously worked for the Inland Revenue in London. He had successfully introduced income tax in Ceylon some years earlier and was regarded by the Colonial Office as its expert on income tax in ...
... Financial Secretary in Ceylon and had previously worked for the Inland Revenue in London. He had successfully introduced income tax in Ceylon some years earlier and was regarded by the Colonial Office as its expert on income tax in ...
第 30 頁
... Financial Secretary, was scheduled to deliver his annual Budget Speech on 12 October 1939. But Northcote spoke first and announced that he proposed to fund the Colony's contribution to the war effort by means of an income tax.29 To ...
... Financial Secretary, was scheduled to deliver his annual Budget Speech on 12 October 1939. But Northcote spoke first and announced that he proposed to fund the Colony's contribution to the war effort by means of an income tax.29 To ...
第 37 頁
... finance a “gift” to the British government in support of the war effort was, according to Gent, “out of the question”50 ... Financial Secretary, who continued as a member of the Committee until leaving Supporting the British War Effort 37.
... finance a “gift” to the British government in support of the war effort was, according to Gent, “out of the question”50 ... Financial Secretary, who continued as a member of the Committee until leaving Supporting the British War Effort 37.
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