Taxation Without Representation The History of Hong Kong's Troublingly Successful Tax System /
Littlewood, Michael,1960-
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 theori
Description based upon print version of record.
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 theori
Includes bibliographical references (p. [335]-345) and index.
Supporting the British war effort : 1939-1945 -- After the war : 1945-1947 -- The governor goes native : 1947-1952 -- A "horse and buggy" statute : 1952-1961 -- Cowperthwaite is reined in : 1961-1971 -- Sincere failure or successful charade? : 1971-1981 -- The modern city-state : 1981-1997 -- The return to Chinese rule : 1997-2009 -- Epilogue : where to from here?
Description based on print version record.
Taxation
Taxation