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 93 筆
第 ix 頁
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. Preface. If you stand on the Peak in Hong Kong, you are treated, on a clear day, to one of the best views in the world. Beneath you lies a thriving hothouse ...
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. Preface. If you stand on the Peak in Hong Kong, you are treated, on a clear day, to one of the best views in the world. Beneath you lies a thriving hothouse ...
第 x 頁
... tax system — Hong Kong's or any other — is a very large subject. The book is, therefore, far from comprehensive. Moreover, tax history is a subject belonging to no single discipline — lawyers, economists, accountants, historians ...
... tax system — Hong Kong's or any other — is a very large subject. The book is, therefore, far from comprehensive. Moreover, tax history is a subject belonging to no single discipline — lawyers, economists, accountants, historians ...
第 xi 頁
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. Acknowledgements. In the course of writing this book, I was helped in many different ways by many different people. I am grateful to all of them. The book ...
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. Acknowledgements. In the course of writing this book, I was helped in many different ways by many different people. I am grateful to all of them. The book ...
第 1 頁
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. 1. Introduction: The. Thunder. of. History. This book tells the story of Hong Kong's tax system. This is worth doing for several reasons. The first of these is ...
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. 1. Introduction: The. Thunder. of. History. This book tells the story of Hong Kong's tax system. This is worth doing for several reasons. The first of these is ...
第 2 頁
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. Thirdly, while useful research could be carried out into the history of taxation in almost any jurisdiction, Hong Kong is a singularly deserving case ...
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. Thirdly, while useful research could be carried out into the history of taxation in almost any jurisdiction, Hong Kong is a singularly deserving case ...
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