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 6 到 10 筆結果,共 77 筆
第 11 頁
... Britain had agreed to return the territory to China — there was no pretence at democracy: all the members of both councils were appointed by the Governor. The Governor could legislate only with the approval of the Legislative Council ...
... Britain had agreed to return the territory to China — there was no pretence at democracy: all the members of both councils were appointed by the Governor. The Governor could legislate only with the approval of the Legislative Council ...
第 12 頁
... Britain would have no practical alternative but to surrender the whole of the Colony to China. This was formally recognised in 1984, by means of an instrument called the Joint Declaration, the parties to which were the British ...
... Britain would have no practical alternative but to surrender the whole of the Colony to China. This was formally recognised in 1984, by means of an instrument called the Joint Declaration, the parties to which were the British ...
第 13 頁
... Britain as a whole. In the beginning, at least, the colonial government accepted this premise also. So, too, did the Chinese traders who established themselves in the Colony. From the beginning, the British traders, the Chinese traders ...
... Britain as a whole. In the beginning, at least, the colonial government accepted this premise also. So, too, did the Chinese traders who established themselves in the Colony. From the beginning, the British traders, the Chinese traders ...
第 14 頁
... Britain's relative economic decline as evidence of the disastrous consequences of high taxes. This proves little, however, other than that the very high levels of taxation sometimes prevailing in Britain (as high as 98 percent in 1978) ...
... Britain's relative economic decline as evidence of the disastrous consequences of high taxes. This proves little, however, other than that the very high levels of taxation sometimes prevailing in Britain (as high as 98 percent in 1978) ...
第 17 頁
... Britain at that time, but from the system of taxation in force there in the nineteenth century. More precisely, that system was established in 1803 and finally put to rest in 1909. Since Britain's nineteenth-century tax system served as ...
... Britain at that time, but from the system of taxation in force there in the nineteenth century. More precisely, that system was established in 1803 and finally put to rest in 1909. Since Britain's nineteenth-century tax system served as ...
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