Ten years on : the sales tax debate returns

Research output: Journal PublicationsJournal Article (refereed)


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
Issue number218
Publication statusPublished - Aug 2000


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