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 89 筆
第 22 頁
... propose to the Hong Kong government that it should do the same. Secondly, however, it is notable that they managed to ... proposed to extend the charge to cover income “received in” Hong Kong, but the business community successfully ...
... propose to the Hong Kong government that it should do the same. Secondly, however, it is notable that they managed to ... proposed to extend the charge to cover income “received in” Hong Kong, but the business community successfully ...
第 29 頁
... proposals generally sound and particularly liked the idea of a separate War Budget.21 Given that war had broken out ... proposed by Northcote were too high, given that his Committee had recommended a maximum of 10 percent and that the ...
... proposals generally sound and particularly liked the idea of a separate War Budget.21 Given that war had broken out ... proposed by Northcote were too high, given that his Committee had recommended a maximum of 10 percent and that the ...
第 30 頁
... proposed to fund the Colony's contribution to the war effort by means of an income tax.29 To begin with, he said, the rate would be 10 percent but, he implied, it might be necessary to increase it later. And, he warned, a tax on excess ...
... proposed to fund the Colony's contribution to the war effort by means of an income tax.29 To begin with, he said, the rate would be 10 percent but, he implied, it might be necessary to increase it later. And, he warned, a tax on excess ...
第 31 頁
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. proposals. The press response the ... proposed for a small, remote and unimportant colony on the South China coast. In any event, the Hong Kong government ...
The History of Hong Kong's Troublingly Successful Tax System Michael Littlewood. proposals. The press response the ... proposed for a small, remote and unimportant colony on the South China coast. In any event, the Hong Kong government ...
第 32 頁
... proposed to implement the recommendation. He also amended the Committee's terms of reference to reflect this new function. But the Committee's only Chinese member, Lo, despite having been a party to the original Report in favour of an ...
... proposed to implement the recommendation. He also amended the Committee's terms of reference to reflect this new function. But the Committee's only Chinese member, Lo, despite having been a party to the original Report in favour of an ...
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