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 95 筆
第 10 頁
... United Kingdom and other Commonwealth jurisdictions. Hong Kong's System of Government In the early nineteenth century, Britain's interest in China revolved around the opium trade: British traders shipped opium from India to China, and ...
... United Kingdom and other Commonwealth jurisdictions. Hong Kong's System of Government In the early nineteenth century, Britain's interest in China revolved around the opium trade: British traders shipped opium from India to China, and ...
第 11 頁
... British established the Colony in 1842, they provided it with a colonial government in accordance with the mid-nineteenth-century British Imperial norm and this remained basically unchanged almost until the territory was returned to ...
... British established the Colony in 1842, they provided it with a colonial government in accordance with the mid-nineteenth-century British Imperial norm and this remained basically unchanged almost until the territory was returned to ...
第 12 頁
... British government and the Chinese government; the Hong Kong people were neither a party to the decision nor even consulted about it. Having agreed to return the Colony to China, however, the British decided to introduce a modicum of ...
... British government and the Chinese government; the Hong Kong people were neither a party to the decision nor even consulted about it. Having agreed to return the Colony to China, however, the British decided to introduce a modicum of ...
第 13 頁
... government is still based on the nineteenth-century British colonial model is Hong Kong — a corner of a rising superpower whose central government still operates along Leninist lines. The Hong Kong Government's Philosophy of Public ...
... government is still based on the nineteenth-century British colonial model is Hong Kong — a corner of a rising superpower whose central government still operates along Leninist lines. The Hong Kong Government's Philosophy of Public ...
第 14 頁
... government naturally interprets the absence of dissent as approval, but it might also be due to the lack of ... Britain's relative economic decline as evidence of the disastrous consequences of high taxes. This proves little, however, other ...
... government naturally interprets the absence of dissent as approval, but it might also be due to the lack of ... Britain's relative economic decline as evidence of the disastrous consequences of high taxes. This proves little, however, other ...
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