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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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Epilogue: Where to from Here?

Epilogue: Where to from Here?

Chapter:
(p.287) 10 Epilogue: Where to from Here?
Source:
Taxation Without Representation
Author(s):

Michael Littlewood

Publisher:
Hong Kong University Press
DOI:10.5790/hongkong/9789622090996.003.0010

The system of taxation provided for by the Inland Revenue Ordinance has been extraordinarily successful. It has almost always, together with the other sources of public revenue, produced more money than the government has wanted to spend. More importantly, the Hong Kong people seem curiously content with the combination of very low spending and very light taxes. One answer, therefore, to the question “Where to go from here?” is, “If it ain't broke, don't fix it.” In other words, one conclusion to be drawn from the Hong Kong tax system's extraordinary record of success is that reform is neither required nor desirable.

Keywords:   taxation, Inland Revenue Ordinance, public revenue, taxes

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