메뉴 건너뛰기




Volumn , Issue , 2010, Pages 1-361

Taxation without representation: The history of Hong Kong's troublingly successful tax system

(1)  Littlewood, Michael a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84897191266     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Book
Times cited : (23)

References (151)
  • 2
    • 84897221521 scopus 로고
    • Hong Kong, This Report appears not to have been formally published, but a copy is held on file no HKRS 41-1-802, 1
    • Report of The Taxation Committee, Hong Kong, 1946. This Report appears not to have been formally published, but a copy is held on file no HKRS 41-1-802, (1).
    • (1946) Report of the Taxation Committee
  • 3
    • 84897293979 scopus 로고
    • Hong Kong, generally referred to as the Morse Report. This report was not published, but a copy is held on file no CO129/615/2, 260
    • Report of the Committee Appointed to Examine the Inland Revenue Bill, Hong Kong, 1947 (generally referred to as the Morse Report). This report was not published, but a copy is held on file no CO129/615/2, 260.
    • (1947) Report of the Committee Appointed to Examine the Inland Revenue Bill
  • 4
    • 79955057539 scopus 로고
    • Government Printer, Hong Kong, generally referred to as the Report of the First Inland Revenue Ordinance Review Committee
    • Report of the Inland Revenue Ordinance Committee, Government Printer, Hong Kong, 1954 (generally referred to as the Report of the First Inland Revenue Ordinance Review Committee).
    • (1954) Report of the Inland Revenue Ordinance Committee
  • 9
    • 0042991102 scopus 로고    scopus 로고
    • Task Force on Review of Public Finances, Hong Kong Government
    • Task Force on Review of Public Finances, Final Report to the Financial Secretary, Hong Kong Government, 2002.
    • (2002) Final Report to the Financial Secretary
  • 10
    • 0042991102 scopus 로고    scopus 로고
    • Advisory Committee on New Broad-Based Taxes, Hong Kong Government
    • Advisory Committee on New Broad-Based Taxes, Final Report to the Financial Secretary, Hong Kong Government, 2002.
    • (2002) Final Report to the Financial Secretary
  • 30
    • 84943364831 scopus 로고
    • Economic ideology and Hong Kong's governance structure after 1997
    • Raymond Wacks, ed, Hong Kong University Press, Hong Kong
    • Campbell, David, "Economic Ideology and Hong Kong's Governance Structure after 1997" in Raymond Wacks, ed, Hong Kong, China and 1997: Essays in Legal Theory, Hong Kong University Press, Hong Kong, 1993.
    • (1993) Hong Kong, China and 1997: Essays in Legal Theory
    • Campbell, D.1
  • 34
    • 84897319813 scopus 로고
    • From colony to special administrative region: Hong Kong's constitutional journey
    • Raymond Wacks, ed, Oxford University Press, Hong Kong
    • Chen, Albert H Y, "From Colony to Special Administrative Region: Hong Kong's Constitutional Journey" in Raymond Wacks, ed, The Future of the Law in Hong Kong, Oxford University Press, Hong Kong, 1989.
    • (1989) The Future of the Law in Hong Kong
    • Chen, A.H.Y.1
  • 38
    • 84858390581 scopus 로고
    • Hong Kong revenue law: The present, 1997 and beyond
    • 1 November
    • Cullen, Richard, "Hong Kong Revenue Law: The Present, 1997 and Beyond", Tax Notes International, 1 November 1993, 1109.
    • (1993) Tax Notes International , pp. 1109
    • Cullen, R.1
  • 39
    • 84897312620 scopus 로고    scopus 로고
    • Revenue law in Hong Kong: The future
    • Raymond Wacks, ed, Hong Kong University Press, Hong Kong
    • Cullen, Richard, "Revenue Law in Hong Kong: The Future" in Raymond Wacks, ed, Hong Kong's New Legal Order, Hong Kong University Press, Hong Kong, 1999.
    • (1999) Hong Kong's New Legal Order
    • Cullen, R.1
  • 40
    • 84897256678 scopus 로고    scopus 로고
    • The relationship between tax reform and political reform in Hong Kong
    • Cullen, Richard, and Tor Krever, "The Relationship between Tax Reform and Political Reform in Hong Kong" (2006) 24 Law in Context, 10.
    • (2006) Law in Context , vol.24 , pp. 10
    • Cullen, R.1    Krever, T.2
  • 41
    • 84858394271 scopus 로고    scopus 로고
    • Tax reform and democratic reform in Hong Kong: What do the people think?
    • Cullen, Richard, and Richard Simmons, "Tax Reform and Democratic Reform in Hong Kong: What Do the People Think?" [2008] British Tax Review 667.
    • (2008) British Tax Review , Issue.667
    • Cullen, R.1    Simmons, R.2
  • 42
    • 84897178594 scopus 로고    scopus 로고
    • Globalization and the Hong Kong revenue regime
    • A Cockfield, ed, University of Toronto Press, Toronto, in press
    • Cullen, Richard and Antonietta Wong, "Globalization and the Hong Kong Revenue Regime" in A Cockfield, ed, Globalization and the Impact of Tax on International Investments, University of Toronto Press, Toronto, in press.
    • Globalization and the Impact of Tax on International Investments
    • Cullen, R.1    Wong, A.2
  • 45
    • 0002490911 scopus 로고
    • One brand of politics rekindled
    • Davies, S N G, "One Brand of Politics Rekindled" (1977) 7 Hong Kong Law Journal 44.
    • (1977) Hong Kong Law Journal , vol.7 , pp. 44
    • Davies, S.N.G.1
  • 48
    • 84897178214 scopus 로고    scopus 로고
    • The global power elite
    • 28 July
    • Dolan, Kerry A, ed, "The Global Power Elite", Forbes, 28 July 1997, 97.
    • (1997) Forbes , pp. 97
    • Dolan, K.A.1
  • 49
    • 0039847041 scopus 로고
    • Longmans Green, London, 1884, republished Frank Cass & Co, London
    • Dowell, Stephen, History of Taxation and Taxes in England, Longmans Green, London, 1884, republished Frank Cass & Co, London, 1965.
    • (1965) History of Taxation and Taxes in England
    • Dowell, S.1
  • 51
    • 0006195305 scopus 로고
    • Constable, London
    • Drage, Charles, Taikoo, Constable, London, 1970.
    • (1970) Taikoo
    • Drage, C.1
  • 56
    • 33750607977 scopus 로고    scopus 로고
    • Defining taxpayer responsibility: In support of a general anti-avoidance principle
    • Freedman, Judith, "Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle" [2004] British Tax Review 332.
    • (2004) British Tax Review , pp. 332
    • Freedman, J.1
  • 57
    • 0010336923 scopus 로고
    • Chinese University Press, Hong Kong
    • Friedman, Milton, Friedman in China, Chinese University Press, Hong Kong, 1990.
    • (1990) Friedman in China
    • Friedman, M.1
  • 58
    • 84897282075 scopus 로고    scopus 로고
    • The real lesson of Hong Kong
    • 31 December
    • Friedman, Milton, "The Real Lesson of Hong Kong", National Review, 31 December 1997.
    • (1997) National Review
    • Friedman, M.1
  • 65
    • 0005414763 scopus 로고
    • The concept of income
    • R M Haig, ed, New York
    • Haig, R M, "The Concept of Income" in R M Haig, ed, The Federal Income Tax, New York, 1921.
    • (1921) The Federal Income Tax
    • Haig, R.M.1
  • 66
    • 84858388165 scopus 로고
    • Hong Kong profits tax: The source concept: Part I
    • Halkyard, Andrew, "Hong Kong Profits Tax: The Source Concept: Part I" (1990) 20 Hong Kong Law Journal 232.
    • (1990) Hong Kong Law Journal , vol.20 , pp. 232
    • Halkyard, A.1
  • 67
    • 84858436159 scopus 로고
    • Hong Kong profits tax: The source concept: Part II
    • Halkyard, Andrew, "Hong Kong Profits Tax: The Source Concept: Part II" (1990) 20 Hong Kong Law Journal 320.
    • (1990) Hong Kong Law Journal , vol.20 , pp. 320
    • Halkyard, A.1
  • 68
    • 84897281696 scopus 로고    scopus 로고
    • The privy council's Hong Kong tax legacy
    • Halkyard, Andrew, "The Privy Council's Hong Kong Tax Legacy" [1998] British Tax Review 32.
    • (1998) British Tax Review , pp. 32
    • Halkyard, A.1
  • 69
    • 84858435072 scopus 로고    scopus 로고
    • Source of profits - It's time (for change)
    • Halkyard, Andrew, "Source of Profits - It's Time (For Change) " (2005) 35 Hong Kong Law Journal 421.
    • (2005) Hong Kong Law Journal , vol.35 , pp. 421
    • Halkyard, A.1
  • 70
    • 84897164525 scopus 로고    scopus 로고
    • Hong Kong: 2006 year in review
    • December
    • Halkyard, Andrew, "Hong Kong: 2006 Year in Review", Tax Notes International, 25 December 2006, 1051.
    • (2006) Tax Notes International , vol.25 , pp. 1051
    • Halkyard, A.1
  • 71
    • 84897258017 scopus 로고    scopus 로고
    • Business profits - To what extent can interest on borrowed funds used to pay dividends qualify for deduction?
    • Halkyard, Andrew, and Samuel Y S Chan, "Business Profits - To What Extent Can Interest on Borrowed Funds Used to Pay Dividends Qualify for Deduction?" (2007) 11 Asia-Pacific Journal of Taxation 135.
    • (2007) Asia-Pacific Journal of Taxation , vol.11 , pp. 135
    • Halkyard, A.1    Chan, S.Y.S.2
  • 72
    • 84858379248 scopus 로고    scopus 로고
    • Common law heritage and statutory diversion - Taxation of income in Singapore and Hong Kong
    • Halkyard, Andrew, and Stephen Phua Lye Huat, "Common Law Heritage and Statutory Diversion - Taxation of Income in Singapore and Hong Kong" [2007] Singapore Journal of Legal Studies 1.
    • (2007) Singapore Journal of Legal Studies , pp. 1
    • Halkyard, A.1    Huat, S.P.L.2
  • 73
    • 0003707521 scopus 로고
    • 2nd ed, Hoover Institution Press, Stanford
    • Hall, Robert E, and Alvin Rabushka, The Flat Tax, 2nd ed, Hoover Institution Press, Stanford, 1995.
    • (1995) The Flat Tax
    • Hall, R.E.1    Rabushka, A.2
  • 87
    • 84858417365 scopus 로고    scopus 로고
    • The taxation of manufacturing profits: A re-interpretation
    • Littlewood, Michael, "The Taxation of Manufacturing Profits: A Re-interpretation" (1997) 27 Hong Kong Law Journal 313.
    • (1997) Hong Kong Law Journal , vol.27 , pp. 313
    • Littlewood, M.1
  • 88
    • 84897250884 scopus 로고    scopus 로고
    • The geographical scope of Hong Kong profits tax: Manufacturers, traders and apportionment
    • 10 November
    • Littlewood, Michael, "The Geographical Scope of Hong Kong Profits Tax: Manufacturers, Traders and Apportionment", Tax Notes International, 10 November 1997, 1549.
    • (1997) Tax Notes International , pp. 1549
    • Littlewood, M.1
  • 89
    • 84897326847 scopus 로고    scopus 로고
    • Hong Kong profits tax and the calculation of apportionment
    • Littlewood, Michael, "Hong Kong Profits Tax and the Calculation of Apportionment" (1997-1998) 3 Journal of Chinese and Comparative Law 45.
    • (1997) Journal of Chinese and Comparative Law , vol.3 , pp. 45
    • Littlewood, M.1
  • 90
    • 84897236554 scopus 로고    scopus 로고
    • Hong Kong's once - And future? - Capital gains tax
    • Littlewood, Michael, "Hong Kong's Once - And Future? - Capital Gains Tax" (1998) 2 Asia-Pacific Journal of Taxation, 7.
    • (1998) Asia-pacific Journal of Taxation , vol.2 , pp. 7
    • Littlewood, M.1
  • 91
    • 84858408910 scopus 로고    scopus 로고
    • The problem with the dock case
    • 1999a
    • Littlewood, Michael, "The Problem with the Dock Case" (1999) 29 Hong Kong Law Journal 59 (1999a).
    • (1999) Hong Kong Law Journal , vol.29 , pp. 59
    • Littlewood, M.1
  • 92
    • 84897229703 scopus 로고    scopus 로고
    • The uncertain geographical scope of Hong Kong profits tax and the possibility of reform
    • 11 October 1999
    • Littlewood, Michael, "The Uncertain Geographical Scope of Hong Kong Profits Tax and the Possibility of Reform", Tax Notes International, 11 October 1999, 1441 (1999b).
    • (1999) Tax Notes International , pp. 1441
    • Littlewood, M.1
  • 93
    • 77954473945 scopus 로고    scopus 로고
    • Taxation without representation: The history of Hong Kong's troublingly successful tax system
    • Littlewood, Michael, "Taxation without Representation: The History of Hong Kong's Troublingly Successful Tax System" [2002] British Tax Review 212.
    • (2002) British Tax Review , pp. 212
    • Littlewood, M.1
  • 94
    • 85056429749 scopus 로고    scopus 로고
    • The privy council, the source of income and stare decisis
    • 2004a
    • Littlewood, Michael, "The Privy Council, the Source of Income and Stare Decisis" [2004] British Tax Review 121 (2004a).
    • (2004) British Tax Review , pp. 121
    • Littlewood, M.1
  • 95
    • 84897191148 scopus 로고    scopus 로고
    • Tax reform in Hong Kong in the 1970s: Sincere failure or successful charade?
    • John Tiley, ed, Hart, 2004b
    • Littlewood, Michael, "Tax Reform in Hong Kong in the 1970s: Sincere Failure or Successful Charade?" in John Tiley, ed, Studies in the History of Tax Law, Hart, 2004, 379 (2004b).
    • (2004) Studies in the History of Tax Law , pp. 379
    • Littlewood, M.1
  • 96
    • 79251503355 scopus 로고    scopus 로고
    • The privy council and the Australasian anti-avoidance rules
    • Littlewood, Michael, "The Privy Council and the Australasian Anti-Avoidance Rules" [2007] British Tax Review 175.
    • (2007) British Tax Review , pp. 175
    • Littlewood, M.1
  • 97
    • 77954525134 scopus 로고    scopus 로고
    • The legacy of UK tax law in Hong Kong
    • Littlewood, Michael, "The Legacy of UK Tax Law in Hong Kong" [2008] British Tax Review 253.
    • (2008) British Tax Review , pp. 253
    • Littlewood, M.1
  • 100
    • 0003698262 scopus 로고
    • Oxford University Press, Hong Kong, various editions from 1975, especially
    • Miners, Norman, The Government and Politics of Hong Kong, Oxford University Press, Hong Kong, various editions from 1975, especially 1991.
    • (1991) The Government and Politics of Hong Kong
    • Miners, N.1
  • 107
    • 0010381713 scopus 로고
    • Economic policy in Hong Kong
    • K Hopkins, ed, Oxford University Press, Hong Kong
    • Owen, Nicholas C, "Economic Policy in Hong Kong" in K Hopkins, ed, Hong Kong: The Industrial Colony, Oxford University Press, Hong Kong, 1971.
    • (1971) Hong Kong: The Industrial Colony
    • Owen, N.C.1
  • 108
  • 112
    • 84897279423 scopus 로고    scopus 로고
    • The flat tax
    • Alvin Rabushka and Manfred Rose, American Institute for Economic Research, Massachusetts
    • Rabushka, Alvin, "The Flat Tax" in Alvin Rabushka and Manfred Rose, The Flat Tax: American and European Perspectives, American Institute for Economic Research, Massachusetts, 2000.
    • (2000) The Flat Tax: American and European Perspectives
    • Rabushka, A.1
  • 113
    • 36849018003 scopus 로고
    • One brand of politics
    • K Hopkins, ed, Oxford University Press, Hong Kong
    • Rear, John, "One Brand of Politics" in K Hopkins, ed, Hong Kong: The Industrial Colony, Oxford University Press, Hong Kong, 1971.
    • (1971) Hong Kong: The Industrial Colony
    • Rear, J.1
  • 116
    • 84897318268 scopus 로고    scopus 로고
    • General Anti-Avoidance in Action - News from Canada
    • Roxan, Ian, "General Anti-Avoidance in Action - News from Canada" [1998] British Tax Review 140.
    • (1998) British Tax Review , pp. 140
    • Roxan, I.1
  • 122
    • 0003339493 scopus 로고
    • The crisis of the tax state
    • Joseph A Schumpeter Richard Swedberg, Princeton University Press
    • Schumpeter, Joseph A, "The Crisis of the Tax State" in Joseph A Schumpeter, The Economics and Sociology of Capitalism, edited by Richard Swedberg, Princeton University Press, 1991;
    • (1991) The Economics and Sociology of Capitalism
    • Schumpeter, J.A.1
  • 126
    • 84897307918 scopus 로고    scopus 로고
    • Chinese University Press, Hong Kong, and earlier editions by these authors and also by David Flux
    • Smith, David, and Ayesha Macpherson, Hong Kong Taxation Law and Practice: 2008/2009, Chinese University Press, Hong Kong, 2008 (and earlier editions by these authors and also by David Flux).
    • (2008) Hong Kong Taxation Law and Practice: 2008/2009
    • Smith, D.1    Macpherson, A.2
  • 127
    • 80052565564 scopus 로고    scopus 로고
    • The nordic dual income tax: Principles, practices, and relevance for Canada
    • Sorenson, Peter Birch, "The Nordic Dual Income Tax: Principles, Practices, and Relevance for Canada" (2007) 55 Canadian Tax Journal 557.
    • (2007) Canadian Tax Journal , vol.55 , pp. 557
    • Sorenson, P.B.1
  • 133
    • 84952401437 scopus 로고
    • Various Chinese University Press, Hong Kong, numerous editions since
    • Various, eds, The Other Hong Kong Report, Chinese University Press, Hong Kong, numerous editions since 1989.
    • (1989) The Other Hong Kong Report
  • 134
    • 85056394569 scopus 로고    scopus 로고
    • Hong Kong: Fiscal constitutionalism and the basic law
    • Vitu, Philippe, "Hong Kong: Fiscal Constitutionalism and the Basic Law" [1999] Asia-Pacific Tax Bulletin 404.
    • (1999) Asia-Pacific Tax Bulletin , pp. 404
    • Vitu, P.1
  • 137
    • 84897318000 scopus 로고
    • publisher not identified, Hong Kong
    • Walker, J, Under the Whitewash, publisher not identified, Hong Kong, 1972.
    • (1972) Under the Whitewash
    • Walker, J.1
  • 139
    • 0004172638 scopus 로고    scopus 로고
    • revised ed, Harper Collins, London
    • Welsh, Frank, A History of Hong Kong, revised ed, Harper Collins, London, 1997.
    • (1997) A History of Hong Kong
    • Welsh, F.1
  • 143
    • 84897327277 scopus 로고
    • Constitutional misunderstandings
    • 1994c
    • Wesley-Smith, Peter, "Constitutional Misunderstandings" (1994) 24 Hong Kong Law Journal 17 (1994c).
    • (1994) 24 Hong Kong Law Journal , pp. 17
    • Wesley-Smith, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.