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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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A “Horse and Buggy” Statute: 1952–1961

A “Horse and Buggy” Statute: 1952–1961

(p.127) 5 A “Horse and Buggy” Statute: 1952–1961
Taxation Without Representation

Michael Littlewood

Hong Kong University Press

This chapter examines Sir Arthur Clarke's term as Financial Secretary and the works of the First Review Committee. Clarke had arrived in the Colony in 1930 and served as Commissioner of War Taxation in 1940 and 1941. After the war, he was promoted to Deputy Financial Secretary under Follows and secured the top job when Follows retired at the end of 1951. In 1952, Governor Alexander Grantham established the First Inland Revenue Ordinance Review Committee to review the Inland Revenue Ordinance. Clarke served as the Committee's chairman, but as will be seen, its terms of reference forbade it to consider the possibility that Hong Kong should have a normal income tax, or that the schedular taxes should be extended to cover offshore income.

Keywords:   Arthur Clarke, First Review Committee, War Taxation, First Inland Revenue Ordinance Review Committee, Alexander Grantham, Inland Revenue Ordinance, normal income tax, schedular taxes

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