Jump to ContentJump to Main Navigation
Taxation Without RepresentationThe History of Hong Kong's Troublingly Successful Tax System$
Users without a subscription are not able to see the full content.

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

Show Summary Details
Page of

PRINTED FROM HONG KONG SCHOLARSHIP ONLINE (www.hongkong.universitypressscholarship.com). (c) Copyright Hong Kong University Press, 2022. An individual user may print out a PDF of a single chapter of a monograph in HKSO for personal use.date: 17 May 2022

Epilogue: Where to from Here?

Epilogue: Where to from Here?

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

Michael Littlewood

Hong Kong University Press

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

Hong Kong Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .