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 31 頁
... Bill 1939 A few days later, the Colonial Office sent Northcote the materials they had promised in lieu of an expert ... Bill based on the Ceylonese Ordinance. Had it become law, this Bill would have taxed the world-wide incomes of ...
... Bill 1939 A few days later, the Colonial Office sent Northcote the materials they had promised in lieu of an expert ... Bill based on the Ceylonese Ordinance. Had it become law, this Bill would have taxed the world-wide incomes of ...
第 32 頁
... Bill followed this wording exactly, merely substituting “Hong Kong” for “Ceylon”. Paragraph (b) of the Ceylonese provision is especially notable. It imposed tax on “profits and income arising in or derivedfrom Ceylon....” As will be ...
... Bill followed this wording exactly, merely substituting “Hong Kong” for “Ceylon”. Paragraph (b) of the Ceylonese provision is especially notable. It imposed tax on “profits and income arising in or derivedfrom Ceylon....” As will be ...
第 33 頁
... Bill forcibly confirmed the view I had entertained that an Income Tax measure was quite unsuitable to local conditions...38 As will be seen, Hong Kong's Chinese businessmen were far more opposed to income tax than their British ...
... Bill forcibly confirmed the view I had entertained that an Income Tax measure was quite unsuitable to local conditions...38 As will be seen, Hong Kong's Chinese businessmen were far more opposed to income tax than their British ...
第 36 頁
... Bill seem to have caught the Governor off guard. On 14 October, two days after the announcement of the proposed income tax, Northcote had written to G E J (later Sir Edward) Gent at the Colonial Office explaining that, before raising ...
... Bill seem to have caught the Governor off guard. On 14 October, two days after the announcement of the proposed income tax, Northcote had written to G E J (later Sir Edward) Gent at the Colonial Office explaining that, before raising ...
第 37 頁
... Bill, but also to consider whether income tax should be abandoned altogether and some other means of funding the gift to Britain adopted instead. The Committee was authorised, however, to consider only those methods of taxation “of ...
... Bill, but also to consider whether income tax should be abandoned altogether and some other means of funding the gift to Britain adopted instead. The Committee was authorised, however, to consider only those methods of taxation “of ...
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