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 4 頁
... taxed (even if the profits out of which they are paid have not been taxed); interest and offshore income of all kinds are generally not taxed; there is no tax on capital gains; and the rules relating to benefits in kind are unusually ...
... taxed (even if the profits out of which they are paid have not been taxed); interest and offshore income of all kinds are generally not taxed; there is no tax on capital gains; and the rules relating to benefits in kind are unusually ...
第 8 頁
... taxed separately at progressive rates, the system will necessarily be inequitable, because a person whose income falls exclusively into a single category will be required to pay more tax than one whose total income is the same, but is ...
... taxed separately at progressive rates, the system will necessarily be inequitable, because a person whose income falls exclusively into a single category will be required to pay more tax than one whose total income is the same, but is ...
第 18 頁
... taxed the owners of land and buildings; Schedule B taxed the profits of farming; and Schedule C taxed annuities payable out of public revenues. Schedule D was divided into a number of “cases”, as it still is. These covered various ...
... taxed the owners of land and buildings; Schedule B taxed the profits of farming; and Schedule C taxed annuities payable out of public revenues. Schedule D was divided into a number of “cases”, as it still is. These covered various ...
第 19 頁
... taxed at ninepence in the pound (3.75 percent). But Addington's tax was to some extent progressive: if a person's ... taxed on their incomes at all, because their incomes were less than £60 per year. Secondly, most of those who were ...
... taxed at ninepence in the pound (3.75 percent). But Addington's tax was to some extent progressive: if a person's ... taxed on their incomes at all, because their incomes were less than £60 per year. Secondly, most of those who were ...
第 22 頁
... taxed in the United Kingdom or the United States. Third, to exempt offshore income from tax, even if it was not taxed elsewhere, was to encourage taxpayers to arrange their affairs so that as large a part of their income as possible ...
... taxed in the United Kingdom or the United States. Third, to exempt offshore income from tax, even if it was not taxed elsewhere, was to encourage taxpayers to arrange their affairs so that as large a part of their income as possible ...
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