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Taxation Without RepresentationThe History of Hong Kong's Troublingly Successful Tax System$
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Michael Littlewood

Print publication date: 2010

Print ISBN-13: 9789622090996

Published to Hong Kong Scholarship Online: September 2011

DOI: 10.5790/hongkong/9789622090996.001.0001

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Introduction: The Thunder of History

Introduction: The Thunder of History

Chapter:
(p.1) 1 Introduction: The Thunder of History
Source:
Taxation Without Representation
Author(s):

Michael Littlewood

Publisher:
Hong Kong University Press
DOI:10.5790/hongkong/9789622090996.003.0001

This chapter provides some background information on the origins, developments, and operation of Hong Kong's tax system. It also provides a brief account of the distinguishing characteristics of Hong Kong's tax system; Hong Kong's system of government, its philosophy of public finance, and other sources of revenue; the British Income Tax Act of 1803, commonly called Addington's Act, which served as the model upon which Hong Kong's tax system was based; and the source principle and practice followed by most British colonies in the early twentieth century of exempting offshore income from tax.

Keywords:   Hong Kong, tax system, government, public finance, revenue, British Income Tax, Addington's Act, British colonies, offshore income

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