File Download
Supplementary

Book Chapter: How history has shaped the Hong Kong revenue regime

TitleHow history has shaped the Hong Kong revenue regime
Authors
Issue Date2012
PublisherRoutledge
Citation
How history has shaped the Hong Kong revenue regime. In Sharkey, NC (Ed.), Taxation in ASEAN and China: Local Institutions, Regionalism, Global Systems and Economic Development, p. 147-190. New York: Routledge, 2012 How to Cite?
AbstractThe development of Hong Kong’s British influenced Revenue Regime is remarkable. The early configuration of that system was a direct product of what is sometimes referred to as the first era of globalization, which was a profoundly energized by European colonization and empire building. The aggressive, ultimately violent, Japanese response to that European example drove further changes in the Hong Kong Tax System. Yet, the system which emerged in Hong Kong after World War II looked a lot like a recreation from a 19th century Tax Museum. This, more by accident than design, proved especially well suited to fostering Hong Kong’s dramatically successful integration into the post-war, world trading system as the modern era of globalization began. Today, Hong Kong’s Tax System is adapting further to newer regional and global trading relationships.
Persistent Identifierhttp://hdl.handle.net/10722/177321
ISBN
SSRN
Series/Report no.Routledge Studies in the Growth Economies of Asia

 

DC FieldValueLanguage
dc.contributor.authorCullen, R-
dc.contributor.authorWong, A-
dc.date.accessioned2012-12-12T03:05:44Z-
dc.date.available2012-12-12T03:05:44Z-
dc.date.issued2012-
dc.identifier.citationHow history has shaped the Hong Kong revenue regime. In Sharkey, NC (Ed.), Taxation in ASEAN and China: Local Institutions, Regionalism, Global Systems and Economic Development, p. 147-190. New York: Routledge, 2012-
dc.identifier.isbn978-0415608893-
dc.identifier.urihttp://hdl.handle.net/10722/177321-
dc.description.abstractThe development of Hong Kong’s British influenced Revenue Regime is remarkable. The early configuration of that system was a direct product of what is sometimes referred to as the first era of globalization, which was a profoundly energized by European colonization and empire building. The aggressive, ultimately violent, Japanese response to that European example drove further changes in the Hong Kong Tax System. Yet, the system which emerged in Hong Kong after World War II looked a lot like a recreation from a 19th century Tax Museum. This, more by accident than design, proved especially well suited to fostering Hong Kong’s dramatically successful integration into the post-war, world trading system as the modern era of globalization began. Today, Hong Kong’s Tax System is adapting further to newer regional and global trading relationships.-
dc.languageeng-
dc.publisherRoutledge-
dc.relation.ispartofTaxation in ASEAN and China: Local Institutions, Regionalism, Global Systems and Economic Development-
dc.relation.ispartofseriesRoutledge Studies in the Growth Economies of Asia-
dc.rightsCreative Commons: Attribution 3.0 Hong Kong License-
dc.titleHow history has shaped the Hong Kong revenue regimeen_US
dc.typeBook_Chapteren_US
dc.identifier.emailCullen, R: richard.cullen@gmail.com-
dc.identifier.emailWong, A: antonietta.wong@idx.com.au-
dc.description.naturepostprint-
dc.identifier.spage147-
dc.identifier.epage190-
dc.publisher.placeNew York-
dc.identifier.ssrn2165128-
dc.identifier.hkulrp2012/034-

Export via OAI-PMH Interface in XML Formats


OR


Export to Other Non-XML Formats