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 77 筆
第 9 頁
... taxpayer's obligations, the Commissioner's powers, appeals procedure, and so on. The tax legislation of most other ... taxpayers but also those in employment are obliged to pay their tax directly themselves. Finally, although the ...
... taxpayer's obligations, the Commissioner's powers, appeals procedure, and so on. The tax legislation of most other ... taxpayers but also those in employment are obliged to pay their tax directly themselves. Finally, although the ...
第 18 頁
... taxpayer's total income, since income under different schedules was separately assessed, and the tax on it separately paid ... taxpayers were not required to disclose the total amount of their income. Addington's Act also provided for a ...
... taxpayer's total income, since income under different schedules was separately assessed, and the tax on it separately paid ... taxpayers were not required to disclose the total amount of their income. Addington's Act also provided for a ...
第 19 頁
... taxpayer's income approached £150.29 But to qualify for this relief from the flat rate, he had to disclose the total ... taxpayers declare the total amount of their incomes. The mandatory aggregation of income from different sources was ...
... taxpayer's income approached £150.29 But to qualify for this relief from the flat rate, he had to disclose the total ... taxpayers declare the total amount of their incomes. The mandatory aggregation of income from different sources was ...
第 21 頁
... , this seems to have been the outcome in Commissioner of Income Tax v Mehta,43 in which the taxpayer was resident in India and made profits by speculating in cotton and silver futures in London, Liverpool and New York, which Introduction ...
... , this seems to have been the outcome in Commissioner of Income Tax v Mehta,43 in which the taxpayer was resident in India and made profits by speculating in cotton and silver futures in London, Liverpool and New York, which Introduction ...
第 22 頁
... taxpayers to arrange their affairs so that as large a part of their income as possible escaped tax altogether. In virtually all the “source” cases to come before the courts, the taxpayer seems to have arranged his affairs with the aim ...
... taxpayers to arrange their affairs so that as large a part of their income as possible escaped tax altogether. In virtually all the “source” cases to come before the courts, the taxpayer seems to have arranged his affairs with the aim ...
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