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

Richard S. SIMMONS

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

Research output: Journal Publications › Journal Article (refereed) › peer-review

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 language	Multiple languages
Pages (from-to)	15-18, 39-41
Number of pages	7
Journal	Hong Kong Manager = 香港經理
Volume	26
Issue number	1
Publication status	Published - Jan 1990
Externally published	Yes

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.",

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journal = "Hong Kong Manager = 香港經理",

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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)

SN - 0018-4594

VL - 26

SP - 15-18, 39-41

JO - Hong Kong Manager = 香港經理

JF - Hong Kong Manager = 香港經理

IS - 1

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