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Taxation Without Representation – The History of Hong Kong's Troublingly Successful Tax System - Hong Kong Scholarship Online
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Taxation Without Representation: The History of Hong Kong's Troublingly Successful Tax System

Michael Littlewood


This book tells an instructive tale of Hong Kong's tax system from 1940 (when taxes on income were first introduced in the territory) until the present day. For Hong Kong's own historians and political scientists, it supplies cogent but previously neglected evidence of the influence of the territory's business interests. For students of British imperialism, it provides a compelling case-study of relations between London and a recalcitrant colony. For Hong Kong's own tax professionals, it corrects the notion that the territory's tax system was the product of governmental design. And for tax the ... More

Keywords: Hong Kong's tax system, British imperialism, territory, influence, business interests, colony

Bibliographic Information

Print publication date: 2010 Print ISBN-13: 9789622090996
Published to Hong Kong Scholarship Online: September 2011 DOI:10.5790/hongkong/9789622090996.001.0001


Affiliations are at time of print publication.

Michael Littlewood, author