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 88 筆
第 5 頁
... system abnormal might seem unreasonably pejorative, given its remarkable successes. Even so, the differences between ... schedular system of three separate taxes on three different kinds of income: property tax was imposed on the rental ...
... system abnormal might seem unreasonably pejorative, given its remarkable successes. Even so, the differences between ... schedular system of three separate taxes on three different kinds of income: property tax was imposed on the rental ...
第 6 頁
... schedular taxes and establish a normal income tax as soon as possible and then to crank up the rates of tax. But as noted above, this never happened. The peculiar schedular system devised in 1940 and resurrected in 1947 remained in ...
... schedular taxes and establish a normal income tax as soon as possible and then to crank up the rates of tax. But as noted above, this never happened. The peculiar schedular system devised in 1940 and resurrected in 1947 remained in ...
第 7 頁
... system of governance is sometimes referred to as the “fiscal firewall”. Moreover, the CPG has made plain that it has ... schedular system of separate taxes on specified kinds of income: property tax is charged on rents (initially nominal ...
... system of governance is sometimes referred to as the “fiscal firewall”. Moreover, the CPG has made plain that it has ... schedular system of separate taxes on specified kinds of income: property tax is charged on rents (initially nominal ...
第 8 頁
... schedular structure, Hong Kong's system of income tax is inherently inequitable. The reason for this is crucial to Hong Kong's tax history and therefore requires emphasis. It is that if difi'erent categories of income are taxed ...
... schedular structure, Hong Kong's system of income tax is inherently inequitable. The reason for this is crucial to Hong Kong's tax history and therefore requires emphasis. It is that if difi'erent categories of income are taxed ...
第 9 頁
... system unusually, perhaps uniquely, stable. This is in marked contrast to the volatility in tax policy seen in other ... schedular structure of Hong Kong's system of income tax adds to its complexity, it is nonetheless strikingly simple ...
... system unusually, perhaps uniquely, stable. This is in marked contrast to the volatility in tax policy seen in other ... schedular structure of Hong Kong's system of income tax adds to its complexity, it is nonetheless strikingly simple ...
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