Ten years on : the sales tax debate returns

Research output: Journal PublicationsJournal Article (refereed)Research

Abstract

To the surprise (and relief) of many, the Financial Secretary did not introduce a sales tax in his last Budget. However, he announced the setting up of an independent committee to study its possible future introduction and to gather views from around the community This committee will be reporting its findings soon. RICHARD SIMMONS, an assistant professor at Lingnan University, where he lectures in taxation, looks at earlier attempts in Hong Kong to introduce such a tax, and considers whether current efforts will eventually be more successful.
Original languageEnglish
Pages (from-to)10-13
Number of pages3
JournalHong Kong Business
Volume17
Issue number218
Publication statusPublished - Aug 2000

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title = "Ten years on : the sales tax debate returns",
abstract = "To the surprise (and relief) of many, the Financial Secretary did not introduce a sales tax in his last Budget. However, he announced the setting up of an independent committee to study its possible future introduction and to gather views from around the community This committee will be reporting its findings soon. RICHARD SIMMONS, an assistant professor at Lingnan University, where he lectures in taxation, looks at earlier attempts in Hong Kong to introduce such a tax, and considers whether current efforts will eventually be more successful.",
author = "Richard SIMMONS",
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Ten years on : the sales tax debate returns. / SIMMONS, Richard.

In: Hong Kong Business, Vol. 17, No. 218, 08.2000, p. 10-13.

Research output: Journal PublicationsJournal Article (refereed)Research

TY - JOUR

T1 - Ten years on : the sales tax debate returns

AU - SIMMONS, Richard

PY - 2000/8

Y1 - 2000/8

N2 - To the surprise (and relief) of many, the Financial Secretary did not introduce a sales tax in his last Budget. However, he announced the setting up of an independent committee to study its possible future introduction and to gather views from around the community This committee will be reporting its findings soon. RICHARD SIMMONS, an assistant professor at Lingnan University, where he lectures in taxation, looks at earlier attempts in Hong Kong to introduce such a tax, and considers whether current efforts will eventually be more successful.

AB - To the surprise (and relief) of many, the Financial Secretary did not introduce a sales tax in his last Budget. However, he announced the setting up of an independent committee to study its possible future introduction and to gather views from around the community This committee will be reporting its findings soon. RICHARD SIMMONS, an assistant professor at Lingnan University, where he lectures in taxation, looks at earlier attempts in Hong Kong to introduce such a tax, and considers whether current efforts will eventually be more successful.

M3 - Journal Article (refereed)

VL - 17

SP - 10

EP - 13

JO - Hong Kong Business

JF - Hong Kong Business

IS - 218

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