There has been growing interest in redefining the tax structure of Hong Kong. One proposal which has received support from the Financial Secretary is the introduction of a sales tax. Mr Richard S Simmons, Assistant Professor of Accountancy at the University of East Asia in Macau examines the proposed sales tax in the light of experiences of other countries as well as alternatives to broaden the tax net.
|Original language||Multiple languages|
|Pages (from-to)||15-18, 39-41|
|Number of pages||7|
|Journal||Hong Kong Manager = 香港經理|
|Publication status||Published - Jan 1990|