2013年5月14日 星期二

博客來書籍館;Taxation Without Representation:The History of Hong Kong’s Troublingly Successful Tax

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博客來書籍館;Taxation Without Representation:The History of Hong Kong’s Troublingly Successful Tax System

產品網址

http://www.books.com.tw/exep/assp.php/vip--af000027898/exep/prod/booksfile.php?item=0010466703

博客來網路書店網站網址

http://www.books.com.tw/exep/assp.php/vip--af000027898

       

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作者:MICHAEL LITTLEWOOD 出版社:香港大學出版社 出版日期:2010年01月01日 語言:英文 ISBN:9789622090996 裝訂:精裝

內容簡介

博客來書籍館;Taxation Without Representation:The History of Hong Kong’s Troublingly Successful Tax System

top   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 profession, it corrects the notion that the territory’s tax system was the product of governmental design. And for tax theorists and taxpayers everywhere, it suggests how it might be possible to structure a combination of very light taxes and very low public spending so as to win broad popular support.作者簡介Michael Littlewood  Michael Littlewood is a member of the Faculty of Law at the University of Auckland, where he teaches tax. His work has been published in the U.S., the U.K., Hong Kong, China, the Netherlands, Australia and New Zealand. He lived in Hong Kong from 1989 until 2003.

產品網址

http://www.books.com.tw/exep/assp.php/vip--af000027898/exep/prod/booksfile.php?item=0010466703




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