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.
Taxation Without Representation: The History of Hong Kong's Troublingly Successful Tax System

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, 2021. An individual user may print out a PDF of a single chapter of a monograph in HKSO for personal use.date: 22 September 2021

A “Horse and Buggy” Statute: 1952–1961

A “Horse and Buggy” Statute: 1952–1961

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

Michael Littlewood

Publisher:
Hong Kong University Press
DOI:10.5790/hongkong/9789622090996.003.0005

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

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 .