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Article: Using opium as a public revenue source - not as easy as it looks: the British Hong Kong experience

TitleUsing opium as a public revenue source - not as easy as it looks: the British Hong Kong experience
Authors
Issue Date2012
PublisherSweet & Maxwell Ltd..
Citation
British Tax Review, 2012, v. 2, p. 1-26 How to Cite?
AbstractThis article summarizes the reasons the colonial government in Hong Kong decided to make the internal retail trade in opium a major source of revenue. It also: explains the operation and enforcement of this revenue system; evaluates the fiscal performance of this revenue system; and considers its contemporary and lasting impact on the development of Hong Kong. The primary research focus is on the first 50 years of the operation of the system for it took almost this long for the revenue raising performance of the system finally to match the original, fund-raising expectations.
Persistent Identifierhttp://hdl.handle.net/10722/177320
ISSN
SSRN

 

DC FieldValueLanguage
dc.contributor.authorCullen, R-
dc.contributor.authorTso, KKS-
dc.date.accessioned2012-12-12T02:41:33Z-
dc.date.available2012-12-12T02:41:33Z-
dc.date.issued2012-
dc.identifier.citationBritish Tax Review, 2012, v. 2, p. 1-26-
dc.identifier.issn0007-1870-
dc.identifier.urihttp://hdl.handle.net/10722/177320-
dc.description.abstractThis article summarizes the reasons the colonial government in Hong Kong decided to make the internal retail trade in opium a major source of revenue. It also: explains the operation and enforcement of this revenue system; evaluates the fiscal performance of this revenue system; and considers its contemporary and lasting impact on the development of Hong Kong. The primary research focus is on the first 50 years of the operation of the system for it took almost this long for the revenue raising performance of the system finally to match the original, fund-raising expectations.-
dc.languageeng-
dc.publisherSweet & Maxwell Ltd..-
dc.relation.ispartofBritish Tax Review-
dc.rightsCreative Commons: Attribution 3.0 Hong Kong License-
dc.titleUsing opium as a public revenue source - not as easy as it looks: the British Hong Kong experienceen_US
dc.typeArticleen_US
dc.identifier.emailCullen, R: richard.cullen@hku.hk-
dc.identifier.emailTso, KKS: kevintso@hku.hk-
dc.description.naturepostprint-
dc.identifier.volume2-
dc.identifier.spage1-
dc.identifier.epage26-
dc.publisher.placeUnited Kingdom-
dc.identifier.ssrn2165108-
dc.identifier.hkulrp2012/035-

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