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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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Sincere Failure or Successful Charade? 1971–1981

Sincere Failure or Successful Charade? 1971–1981

(p.177) 7 Sincere Failure or Successful Charade? 1971–1981
Taxation Without Representation

Michael Littlewood

Hong Kong University Press

This chapter focuses on Hong Kong's tax system in the 1970s. Murray Maclehose and Philip Haddon-Cave were the two key figures in the colonial administration in the 1970s. In 1976, Maclehose established a committee to review the tax system—the Third Inland Revenue Ordinance Review Committee. Unlike the First and Second Committees, the Third was intended to review the basic structure of the tax system; and unlike their predecessors, Maclehose and Haddon-Cave committed themselves to a highly visible campaign to institute reform. Ultimately, however, this campaign came to very little: the system's basic schedular structure remained intact; offshore profits remained untaxed, whether attributable to an offshore branch or not; and the plan to introduce a tax on dividends was abandoned. In all three respects, the Ordinance remains unchanged today.

Keywords:   tax system, Murray Maclehose, Philip Haddon-Cave, Third Inland Revenue Ordinance Review Committee, offshore profits

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