Indirect taxation : boon or bane ? 徵收間接稅 : 是禍還是福

Research output: Journal PublicationsJournal Article (refereed)peer-review


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 languageMultiple languages
Pages (from-to)15-18, 39-41
Number of pages7
JournalHong Kong Manager = 香港經理
Issue number1
Publication statusPublished - Jan 1990
Externally publishedYes

Bibliographical note

Bilingual in Chinese and English (中英雙語版)

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