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

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 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 Supporting the British war effort : 1939-1945 After the war : 1945-1947 The governor goes native : 1947-1952 A "horse and buggy" statute : 1952-1961 Cowperthwaite is reined in : 1961-1971 Sincere failure or successful charade? : 1971-1981 The modern city-state : 1981-1997 The return to Chinese rule : 1997-2009 Epilogue : where to from here?