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 47 筆
第 2 頁
... jurisdiction, Hong Kong is a singularly deserving case, because of the spectacular successes of its tax system. Most strikingly, the burden of taxation in Hong Kong is exceptionally light and yet the government has generally operated at ...
... jurisdiction, Hong Kong is a singularly deserving case, because of the spectacular successes of its tax system. Most strikingly, the burden of taxation in Hong Kong is exceptionally light and yet the government has generally operated at ...
第 8 頁
... most of the larger loopholes have been filled, Hong Kong's Inland Revenue Ordinance still permits avoidance and evasion of kinds and on a scale which in other developed jurisdictions would be regarded as 8 Taxation Without Representation.
... most of the larger loopholes have been filled, Hong Kong's Inland Revenue Ordinance still permits avoidance and evasion of kinds and on a scale which in other developed jurisdictions would be regarded as 8 Taxation Without Representation.
第 9 頁
... jurisdictions would be regarded as scandalous. Seventh, Hong Kong's Inland Revenue Department has always taken an approach to the administration and interpretation of the Ordinance which, judged against the practices of the tax ...
... jurisdictions would be regarded as scandalous. Seventh, Hong Kong's Inland Revenue Department has always taken an approach to the administration and interpretation of the Ordinance which, judged against the practices of the tax ...
第 10 頁
... jurisdictions and it continues to make sensible use of concepts and wording developed elsewhere. (This is true not only of the Inland Revenue Ordinance, but of Hong Kong legislation generally.) Consequently, Hong Kong has always ...
... jurisdictions and it continues to make sensible use of concepts and wording developed elsewhere. (This is true not only of the Inland Revenue Ordinance, but of Hong Kong legislation generally.) Consequently, Hong Kong has always ...
第 20 頁
... jurisdiction and also income derived from that jurisdiction by persons resident elsewhere. But this has not always been so. On the contrary, in the late nineteenth century and the early years of the twentieth, income taxes based on the ...
... jurisdiction and also income derived from that jurisdiction by persons resident elsewhere. But this has not always been so. On the contrary, in the late nineteenth century and the early years of the twentieth, income taxes based on the ...
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