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 72 筆
第 5 頁
... Revenue Ordinance 1940. It was supposed to be a temporary wartime measure, but after the war it was revived by the Inland Revenue Ordinance 1947. This, too, was supposed to be a temporary measure, pending the establishment of a normal ...
... Revenue Ordinance 1940. It was supposed to be a temporary wartime measure, but after the war it was revived by the Inland Revenue Ordinance 1947. This, too, was supposed to be a temporary measure, pending the establishment of a normal ...
第 6 頁
... 1947, the Inland Revenue Ordinance has been formally reviewed three times, by committees conveniently referred to as the First, Second and Third Inland Revenue Ordinance Review Committees, established in 1952, 1966 and 1976 respectively ...
... 1947, the Inland Revenue Ordinance has been formally reviewed three times, by committees conveniently referred to as the First, Second and Third Inland Revenue Ordinance Review Committees, established in 1952, 1966 and 1976 respectively ...
第 7 頁
... revenue; the British Income Tax Act of 1803, commonly called Addington's Act, which served as the model upon which Hong Kong's tax system was based; and 6. the source principle (and more particularly the practice, followed by most ...
... revenue; the British Income Tax Act of 1803, commonly called Addington's Act, which served as the model upon which Hong Kong's tax system was based; and 6. the source principle (and more particularly the practice, followed by most ...
第 9 頁
... Revenue Department has always taken an approach to the administration and interpretation of the Ordinance ... 1947 makes the territory's tax system unusually, perhaps uniquely, stable ... Revenue Ordinance is now much more complex than it was ...
... Revenue Department has always taken an approach to the administration and interpretation of the Ordinance ... 1947 makes the territory's tax system unusually, perhaps uniquely, stable ... Revenue Ordinance is now much more complex than it was ...
第 22 頁
... profits were derived from outside the jurisdiction. In reaching this decision ... Ordinance. The reason is that Hong Kong's Inland Revenue Ordinance has only ... 1947, the Hong Kong government proposed to extend the charge to cover income ...
... profits were derived from outside the jurisdiction. In reaching this decision ... Ordinance. The reason is that Hong Kong's Inland Revenue Ordinance has only ... 1947, the Hong Kong government proposed to extend the charge to cover income ...
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 |
其他版本 - 查看全部
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