In this Book

Taxation Without Representation
summary
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.

Table of Contents

  1. Cover
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  1. Frontmatter
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  1. Contents
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  1. Preface
  2. pp. ix-x
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  1. Acknowledgements
  2. p. xi
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  1. 1. Introduction: The Thunder of History
  2. pp. 1-22
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  1. Part I: A “Partial” Income Tax
  2. p. 23
  1. 2. Supporting the British War Effort: 1939–1945
  2. pp. 25-68
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  1. 3. After the War: 1945–1947
  2. pp. 69-103
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  1. 4. The Governor Goes Native: 1947–1952
  2. pp. 105-124
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  1. Part II: More Money Than They Knew What To Do With
  2. p. 125
  1. 5: A “Horse and Buggy” Statute: 1952–1961
  2. pp. 127-148
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  1. 6. Cowperthwaite Is Reined In: 1961–1971
  2. pp. 149-176
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  1. 7. Sincere Failure or Successful Charade? 1971–1981
  2. pp. 177-205
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  1. Part III: If It Ain’t Broke….
  2. p. 207
  1. 8. The Modern City-State: 1981–1997
  2. pp. 209-241
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  1. 9. The Return to Chinese Rule: 1997–2009
  2. pp. 243-286
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  1. 10. Epilogue: Where to from Here?
  2. pp. 287-303
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  1. Note on Sources
  2. pp. 305-306
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  1. Notes
  2. pp. 307-333
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  1. Bibliography
  2. pp. 335-345
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  1. Index
  2. pp. 347-361
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