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

Research output: Journal PublicationsJournal Article (refereed)

Abstract

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
Volume26
Issue number1
Publication statusPublished - Jan 1990
Externally publishedYes

Fingerprint

Indirect taxation
Sales tax
Tax structure
Macau
Tax
Accountancy
Hong Kong
East Asia

Bibliographical note

Bilingual in Chinese and English (中英雙語版)

Cite this

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title = "Indirect taxation : boon or bane ?: 徵收間接稅 : 是禍還是福",
abstract = "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.",
author = "SIMMONS, {Richard S.}",
note = "Bilingual in Chinese and English (中英雙語版)",
year = "1990",
month = "1",
language = "Multiple languages",
volume = "26",
pages = "15--18, 39--41",
journal = "Hong Kong Manager = 香港經理",
issn = "0018-4594",
number = "1",

}

Indirect taxation : boon or bane ? 徵收間接稅 : 是禍還是福. / SIMMONS, Richard S.

In: Hong Kong Manager = 香港經理, Vol. 26, No. 1, 01.1990, p. 15-18, 39-41.

Research output: Journal PublicationsJournal Article (refereed)

TY - JOUR

T1 - Indirect taxation : boon or bane ?

T2 - 徵收間接稅 : 是禍還是福

AU - SIMMONS, Richard S.

N1 - Bilingual in Chinese and English (中英雙語版)

PY - 1990/1

Y1 - 1990/1

N2 - 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.

AB - 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.

M3 - Journal Article (refereed)

VL - 26

SP - 15-18, 39-41

JO - Hong Kong Manager = 香港經理

JF - Hong Kong Manager = 香港經理

SN - 0018-4594

IS - 1

ER -