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 11 頁
... Legislative Council and an Executive Council, both of which were comprised of “official” members (senior civil servants plus the general commanding the troops stationed in the Colony) and “unofficial” members (supposedly representing ...
... Legislative Council and an Executive Council, both of which were comprised of “official” members (senior civil servants plus the general commanding the troops stationed in the Colony) and “unofficial” members (supposedly representing ...
第 12 頁
... Legislative Council was gradually reduced to zero and about half of the Legislative Council's members were elected by geographical constituencies roughly in accordance with international norms, though rather seriously gerrymandered. The ...
... Legislative Council was gradually reduced to zero and about half of the Legislative Council's members were elected by geographical constituencies roughly in accordance with international norms, though rather seriously gerrymandered. The ...
第 13 頁
... Legislative Council is still partly democratic (its membership being determined by both geographical and functional constituencies) and both councils are still dominated by the representatives of business. Peculiarly, then, the only ...
... Legislative Council is still partly democratic (its membership being determined by both geographical and functional constituencies) and both councils are still dominated by the representatives of business. Peculiarly, then, the only ...
第 25 頁
... Legislative Council that he intended to establish a committee to advise on taxation.3 The committee was duly appointed on 19 December 1938.4 It was called simply the Taxation Committee, and. 2. Supporting the British War Effort: 1939–1945.
... Legislative Council that he intended to establish a committee to advise on taxation.3 The committee was duly appointed on 19 December 1938.4 It was called simply the Taxation Committee, and. 2. Supporting the British War Effort: 1939–1945.
第 27 頁
... Legislative Council's official majority would not be used to force the introduction of income tax and that whether there was a need for such a tax would be determined by its unofficial members, who would first expect to know what its ...
... Legislative Council's official majority would not be used to force the introduction of income tax and that whether there was a need for such a tax would be determined by its unofficial members, who would first expect to know what its ...
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