The Resource The Hong Kong tax paradox : or why Jurassic Park exists in the Pearl River Delta

The Hong Kong tax paradox : or why Jurassic Park exists in the Pearl River Delta

Label
The Hong Kong tax paradox : or why Jurassic Park exists in the Pearl River Delta
Title
The Hong Kong tax paradox : or why Jurassic Park exists in the Pearl River Delta
Creator
Subject
Language
eng
Summary
Hong Kong's total financial reserves are, on any scale, vast. What is the nature of the taxation system to which this excess of riches can be attributed? What are the challenges facing that system as Hong Kong moves into the post-colonial era of the twenty-first century as a Special Administrative Region of the Peoples Republic of China? And how will, or how should, those challenges be met? This article tries to answer these questions. It then concludes by analysing the paradox why has a tax system, redolent or colonial Great Britain at the height of power, operating inequitably and arbitrarily, been so highly productive of revenue that all but the most pressing avenues for reform have been eschewed in favour of the trite, but in Hong Kong oft-repeated, aphorism: "If it ain't broke, don't fix it"
Citation source
In: Revenue law journal. - Gold Coast. - Vol. 8 (1998),
http://library.link/vocab/creatorName
Halkyard, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • tax base
  • indirect tax
  • tax avoidance
  • source principle of taxation
  • self-assessment
  • tax incentive
Label
The Hong Kong tax paradox : or why Jurassic Park exists in the Pearl River Delta
Instantiates
Publication
Label
The Hong Kong tax paradox : or why Jurassic Park exists in the Pearl River Delta
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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