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 92 筆
第 12 頁
... government and the Chinese government; the Hong Kong people were neither a party to the decision nor even consulted ... colonial constitution provided for no means by which it could itself form a government. The return to Chinese rule in ...
... government and the Chinese government; the Hong Kong people were neither a party to the decision nor even consulted ... colonial constitution provided for no means by which it could itself form a government. The return to Chinese rule in ...
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 20 頁
... government in 1922 to co-ordinate tax policy in those colonies still governed directly by Britain.36 It was called the Inter-Departmental Committee on Income Tax in the ... colonial governments”.37 It 20 Taxation Without Representation.
... government in 1922 to co-ordinate tax policy in those colonies still governed directly by Britain.36 It was called the Inter-Departmental Committee on Income Tax in the ... colonial governments”.37 It 20 Taxation Without Representation.
第 25 頁
... Colonial Income Taxes By the early twentieth century, the British government regarded it as self-evident that colonial governments ought generally to finance themselves by means of an income tax. Most British colonies therefore had ...
... Colonial Income Taxes By the early twentieth century, the British government regarded it as self-evident that colonial governments ought generally to finance themselves by means of an income tax. Most British colonies therefore had ...
第 28 頁
... government is seeking to raise”. The Report went into no further detail, but ... Colonial Office the subject of introducing an income tax in the Colony. It ... Colonial Office had long considered the introduction of income tax in Hong ...
... government is seeking to raise”. The Report went into no further detail, but ... Colonial Office the subject of introducing an income tax in the Colony. It ... Colonial Office had long considered the introduction of income tax in Hong ...
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