Widening Hong Kong’s Tax Base: A Call for Consistency

Research output: Journal PublicationsPolicy or Profession paper

Abstract

In his recent budget address, the Financial Secretary, Henry Tang, gave notice that widening the SAR’s tax base remains an important policy objective of the government. In the address, he stated that “Hong Kong’s tax base is too narrow. We need to broaden it to secure a steady source of revenue.”

為擴闊稅基及減少財政收入水平的波動,在最近的財政預算中,政府越來越傾向於徵收銷售
稅。但政府最近的一些舉動,如暫停削減基本免稅額等,卻放出相反訊號,從而阻礙了稅務政策的實施。
Original languageEnglish
Pages (from-to)2-5
JournalThe Lingnan Commentary
Volume9
Publication statusPublished - Apr 2004

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