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 52 筆
第 31 頁
... Colonial Office sent Northcote the materials they had promised in lieu of an expert — the Colonial Office's standard-form Model Income Tax Ordinance of 1922 and the Ceylonese Income Tax Ordinance of 1932. The Model Ordinance, as is ...
... Colonial Office sent Northcote the materials they had promised in lieu of an expert — the Colonial Office's standard-form Model Income Tax Ordinance of 1922 and the Ceylonese Income Tax Ordinance of 1932. The Model Ordinance, as is ...
第 36 頁
... Colonial Office explaining that, before raising the subject of income tax in the Legislative Council, he had consulted the Unofficials and also representatives of the Colony's business elite, such as the Hong Kong Bank and J ardine ...
... Colonial Office explaining that, before raising the subject of income tax in the Legislative Council, he had consulted the Unofficials and also representatives of the Colony's business elite, such as the Hong Kong Bank and J ardine ...
第 37 頁
... Colonial Office again shied away from so doing). The British government's sensitivity in this regard can perhaps be traced to the American War of Independence, which was in part a response to the levying of British taxes in the American ...
... Colonial Office again shied away from so doing). The British government's sensitivity in this regard can perhaps be traced to the American War of Independence, which was in part a response to the levying of British taxes in the American ...
第 38 頁
... Colonial Office that he was making progress in this regard. The Taipans of Hong Kong, he said, had not realised what the war meant, but some of them were now regretting their “precipitancy” and coming round in favour of an income tax.53 ...
... Colonial Office that he was making progress in this regard. The Taipans of Hong Kong, he said, had not realised what the war meant, but some of them were now regretting their “precipitancy” and coming round in favour of an income tax.53 ...
第 46 頁
... Colonial Office's expert on income taxes in Asian colonies) to respond. Huxham was generally critical of the Committee's proposal and especially scathing of the plan to exempt offshore profits from tax. If the idea was to tax only part ...
... Colonial Office's expert on income taxes in Asian colonies) to respond. Huxham was generally critical of the Committee's proposal and especially scathing of the plan to exempt offshore profits from tax. If the idea was to tax only part ...
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