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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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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

The Modern City-State: 1981–1997

The Modern City-State: 1981–1997

(p.209) 8 The Modern City-State: 1981–1997
Taxation Without Representation

Michael Littlewood

Hong Kong University Press

This chapter focuses on the continuation of Hong Kong's remarkable growth from 1981 to 1997. In 1981, it was already an internationally important trading and financial centre, but by the time it was returned to Chinese rule in 1997, it was one of the richest cities in the world. The chapter also explains why the colonial government abandoned its original goal of a normal income tax and how, having given up on the possibility of structural reform, it turned its attention instead to the amendment of the schedular system in the Inland Revenue Ordinance.

Keywords:   Hong Kong, financial centre, Chinese rule, colonial government, normal income tax, schedular system, Inland Revenue Ordinance

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