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The Modern City-State: 1981–1997

Michael Littlewood

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

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0008
Subject:
Economics and Finance, South and East Asia

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 ... More


After the War: 1945–1947

Michael Littlewood

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

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0003
Subject:
Economics and Finance, South and East Asia

This chapter discusses post-war developments in Hong Kong's system of income taxation as shaped by Sir Mark Young and Sir Alexander Grantham. Young's term in office was marked by his attempt to ... More


A “Horse and Buggy” Statute: 1952–1961

Michael Littlewood

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

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0005
Subject:
Economics and Finance, South and East Asia

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 ... More


The Governor Goes Native: 1947–1952

Michael Littlewood

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

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0004
Subject:
Economics and Finance, South and East Asia

This chapter discusses the factors which contributed to the failure of the restructuring of the colonial tax system in Hong Kong. First, the yield of the Inland Revenue Ordinance 1947 was greater ... More


Sincere Failure or Successful Charade? 1971–1981

Michael Littlewood

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

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0007
Subject:
Economics and Finance, South and East Asia

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 ... More


The Return to Chinese Rule: 1997–2009

Michael Littlewood

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

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0009
Subject:
Economics and Finance, South and East Asia

This chapter focuses on the British Handover of Hong Kong to China. On 30 June 1997, Hong Kong ceased to be a British colony and became a Special Administrative Region (SAR) of the People's Republic ... More


Epilogue: Where to from Here?

Michael Littlewood

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

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0010
Subject:
Economics and Finance, South and East Asia

The system of taxation provided for by the Inland Revenue Ordinance has been extraordinarily successful. It has almost always, together with the other sources of public revenue, produced more money ... More


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