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. |
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第 1 到 5 筆結果,共 42 筆
第 x 頁
... administration all have a claim to it. The chances are, therefore, that almost every reader will object to some aspect of its methodology. Another limitation is that the book was written by an author unable to read or speak Chinese. I ...
... administration all have a claim to it. The chances are, therefore, that almost every reader will object to some aspect of its methodology. Another limitation is that the book was written by an author unable to read or speak Chinese. I ...
第 8 頁
... administration. The point remains, however, that the British government and the colonial government both believed that the administrative and political costs of imposing high rates of tax without restructuring the system would be too ...
... administration. The point remains, however, that the British government and the colonial government both believed that the administrative and political costs of imposing high rates of tax without restructuring the system would be too ...
第 9 頁
... administration and interpretation of the Ordinance which, judged against the practices of the tax authorities of other developed jurisdictions, is almost incomprehensibly unassertive. Eighth, the fact that there has been no basic tax ...
... administration and interpretation of the Ordinance which, judged against the practices of the tax authorities of other developed jurisdictions, is almost incomprehensibly unassertive. Eighth, the fact that there has been no basic tax ...
第 11 頁
... administration's attempts from 1947 until 1975 to replace the schedular system with a normal income tax. But these controversies were exceptional.) Moreover, the Governor controlled a majority (because the official members outnumbered ...
... administration's attempts from 1947 until 1975 to replace the schedular system with a normal income tax. But these controversies were exceptional.) Moreover, the Governor controlled a majority (because the official members outnumbered ...
第 13 頁
... administration, such as taxes. In some British colonies, it was claimed that colonisation was partly for the benefit of the colony's indigenous people,15 but in Hong Kong no such pretence was made.16 Rather, the reason for choosing Hong ...
... administration, such as taxes. In some British colonies, it was claimed that colonisation was partly for the benefit of the colony's indigenous people,15 but in Hong Kong no such pretence was made.16 Rather, the reason for choosing 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