A Broader Based Tax System For Hong Kong
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| Author | : Ian Scott |
| Publisher | : Hong Kong University Press |
| Total Pages | : 463 |
| Release | : 2022-09-21 |
| Genre | : Political Science |
| ISBN | : 9888754033 |
This book describes and analyses the role of the public sector in the often-charged political atmosphere of post-1997 Hong Kong. In this second edition, Ian Scott explores public sector accountability in terms of Hong Kong’s constitutional framework and the structure, functions, and personnel policies of its civil service system. He examines critical issues facing the administration of the public sector and the formulation and implementation of public policy with particular attention to the political challenges confronting the Hong Kong government over the past decade. A concluding chapter assesses how contested values in a changing political environment have affected the public sector in recent years. This edition has been fully updated to incorporate the latest statistics and research, including Scott’s work in such areas as integrity management, corruption prevention, and policing. This book is an essential resource for scholars and students of public administration and public policy in Hong Kong and more broadly for those who are interested in how a particular jurisdiction deals with common administrative problems such as centralisation, the role of statutory bodies, corruption prevention, and the redress of citizens’ grievances. ‘Professor Ian Scott’s book, The Public Sector in Hong Kong, now in a second much-expanded and up-to-date edition, offers a thorough and rigorous analysis of contemporary governance in Hong Kong, focusing on all the key stakeholders. The book is essential reading for government officials, politicians, journalists, academics, students, and the general public.’ —John P. Burns, The University of Hong Kong ‘The second edition not only updates the development in the public sector of Hong Kong, but also provides an important perspective to help readers understand the contexts that navigate its latest developments. This edition, along with Ian Scott’s earlier work, will be judged by many in the field to be among the best books on Hong Kong politics.’ —Hon S. Chan, City University of Hong Kong
| Author | : Michael Littlewood |
| Publisher | : Hong Kong University Press |
| Total Pages | : 375 |
| Release | : 2010-01-01 |
| Genre | : Business & Economics |
| ISBN | : 9622090990 |
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.--Michael Littlewood is a member of the Faculty of Law at the University of Auckland, where he teaches tax. His work has been published in the U.S., the U.K., Hong Kong, China, the Netherlands, Australia and New Zealand. He lived in Hong Kong from 1989 until 2003.--"An excellent read ... partly a matter of 'who done it?' but, even more so, of 'how did they get away with it?' Dr. Littlewood's book will prove indispensable for anyone wanting to use the Hong Kong precedent to argue for a flat rate tax system in their own country." - John Tiley, Professor of Tax Law, University of Cambridge--"Fascinating ... [This book is] a first-rate history and raises troubling questions about the necessity of linking taxes and democratic choice. The book also raises intriguing doubts about whether low taxes and low services may be an acceptable alternative model to the prevalent high-tax, high-services Western welfare state. This book should be required reading for students of political science, history, sociology and law." - Reuven Avi-Yonah, Irwin I. Kohn Professor of Law, University of Michigan-----
| Author | : Institute of Medicine |
| Publisher | : National Academies Press |
| Total Pages | : 376 |
| Release | : 2004-04-26 |
| Genre | : Medical |
| ISBN | : 0309182158 |
The emergence of severe acute respiratory syndrome (SARS) in late 2002 and 2003 challenged the global public health community to confront a novel epidemic that spread rapidly from its origins in southern China until it had reached more than 25 other countries within a matter of months. In addition to the number of patients infected with the SARS virus, the disease had profound economic and political repercussions in many of the affected regions. Recent reports of isolated new SARS cases and a fear that the disease could reemerge and spread have put public health officials on high alert for any indications of possible new outbreaks. This report examines the response to SARS by public health systems in individual countries, the biology of the SARS coronavirus and related coronaviruses in animals, the economic and political fallout of the SARS epidemic, quarantine law and other public health measures that apply to combating infectious diseases, and the role of international organizations and scientific cooperation in halting the spread of SARS. The report provides an illuminating survey of findings from the epidemic, along with an assessment of what might be needed in order to contain any future outbreaks of SARS or other emerging infections.
| Author | : Nolan Cormac Sharkey |
| Publisher | : Routledge |
| Total Pages | : 322 |
| Release | : 2012 |
| Genre | : Business & Economics |
| ISBN | : 0415608899 |
This book gathers a cross-disciplinary group of imminent scholars who have focussed their research on Tax in ASEAN and China and traverses a wide range of regional issues and jurisdictions.
| Author | : John Brondolo |
| Publisher | : International Monetary Fund |
| Total Pages | : 67 |
| Release | : 2016-03-17 |
| Genre | : Business & Economics |
| ISBN | : 1475523610 |
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
| Author | : Lau Macpherson, Ayesha |
| Publisher | : The Chinese University of Hong Kong Press |
| Total Pages | : 956 |
| Release | : 2016-10-15 |
| Genre | : Business & Economics |
| ISBN | : 962996824X |
The book covers the major areas of Hong Kong taxation—Profits Tax, Salaries Tax, Property Tax, Personal Assessment and Stamp Duty. It also includes a chapter giving a general overview of international tax issues and in how it pertains to Hong Kong. This issue also contains general observations on the final reports issues in 2015 on the G20 and OECD Base Erosion and Profit Shifting (BEPS) project. The book explains the principles and practice of Hong Kong taxation law with relevant Court and Board of Review decisions and contains numerous practical examples. The current edition includes legislative changes to 30 June 2016, the latest developments in Hong Kong taxation including the introduction of a Corporate Treasury Centre regime and the ongoing implementation of the global standard of Automatic Exchange of Information and other tax transparency initiatives. A new chapter has also been included that examines the taxation of special entities such as partnerships. Ayesha Macpherson Lau is the Partner in charge of tax services, Hong Kong SAR, KPMG China. Justin Pearce is a Senior Tax Advisor with KPMG.
| Author | : Louis Augustin-Jean |
| Publisher | : Routledge |
| Total Pages | : 169 |
| Release | : 2018-02-15 |
| Genre | : Political Science |
| ISBN | : 1351255495 |
In the autumn of 2014, thousands of people, young and educated in their majority, occupied the chief business district and seat of the government in Hong Kong. The protest, known as the Umbrella Movement, called for ‘genuine democracy’, as well as a fairer social and economic system. The book aims to provide a dynamic framework to explain why socioeconomic forces converged to produce such a situation. Examining increasing inequality, rising prices and stagnating incomes, it stresses the role of economic and social factors, as opposed to the domestic political and constitutional issues often assumed to be the root cause behind the protests. It first argues that globalization and the increasing influence of China’s economy in Hong Kong has weighted on salaries. Second, it shows that the oligopolistic nature of the local economy has generated rents, which have reinforced inequality. The book demonstrates that the younger generation, which is still finding its place in society, has been particularly affected by these phenomena, especially with social mobility at a low point. Offering a new approach to studying the Umbrella Movement, this book will appeal to students and scholars interested in Hong Kong's political landscape, as well Chinese politics more broadly.
| Author | : Ming K. Chan |
| Publisher | : Routledge |
| Total Pages | : 453 |
| Release | : 2016-07-08 |
| Genre | : History |
| ISBN | : 1315498634 |
Hong Kong has undergone sweeping transformation since its return to Chinese sovereignty in 1997. This is a multidisciplinary assessment of the new regime and key issues, challenges, crises and opportunities confronting the Hong Kong Special Administrative Region (HKSAR).
| Author | : Raymond Wacks |
| Publisher | : Oxford University Press, USA |
| Total Pages | : 472 |
| Release | : 1989 |
| Genre | : History |
| ISBN | : |
This volume provides a theoretical and procedural perspective of the common law in Hong Kong. Contributors evaluate and predict the development of the common law in Hong Kong up to 1997 and beyond.
| Author | : Kui-wai Li |
| Publisher | : World Scientific Publishing Company |
| Total Pages | : 802 |
| Release | : 2012-07-03 |
| Genre | : Business & Economics |
| ISBN | : 9814434574 |
Hong Kong has been one of the fastest growing East Asian economies since the end of the Second World War. The adoption and practice of economic freedom have been major pillars in its economic success. Indeed, the experience of Hong Kong has served as a reference for other emerging economies in the region. The scope of the book elaborates the context and ingredients of economic freedom that have brought success and prosperity to Hong Kong. With sovereignty reversion to China in 1997, it is even more relevant to see how economic freedom is shaping and adapting to the new environment.There exist a number of economic indices based on economic freedom. Hong Kong has been ranked as the freest economy in the world for a number of consecutive years. While the economic freedom indices compare the performance of a large number of word economies, there is a lack of economic literature that studies the absolute level of economic freedom of a single economy. This book boldly serves the purpose of elaborating on the absolute performance of economic freedom in the world's freest economy. It is, therefore, the first of its kind and unique in its field. Numerous areas of studies related to economic freedom are examined, studied and elaborated so that readers can have a full and comprehensive understanding of the content of economic freedom in Hong Kong.
