Country | |
Publisher | |
ISBN | 9789622090996 (HB) |
Format | HardBound |
Language | English |
Year of Publication | 2010 |
Bib. Info | x. 376p.; 24cm |
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This book tells an instructive tale of Hong Kongs tax system from 1940 (when taxes on income were first introduced in the territory) until the present day. For Hong Kongs own historians and political scientists, it supplies cogent but previously neglected evidence of the influence of the territorys business interests. For students of British imperialism, it provides a compelling case-study of relations between London and a recalcitrant colony. For Hong Kongs own tax profession, it corrects the notion that the territorys 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.