Chapter

The Modern City-State: 1981–1997

Michael Littlewood

in Taxation Without Representation

Published by Hong Kong University Press

Published in print January 2010 | ISBN: 9789622090996
Published online September 2011 | e-ISBN: 9789882207455 | DOI: http://dx.doi.org/10.5790/hongkong/9789622090996.003.0008
The Modern City-State: 1981–1997

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This chapter focuses on the continuation of Hong Kong's remarkable growth from 1981 to 1997. In 1981, it was already an internationally important trading and financial centre, but by the time it was returned to Chinese rule in 1997, it was one of the richest cities in the world. The chapter also explains why the colonial government abandoned its original goal of a normal income tax and how, having given up on the possibility of structural reform, it turned its attention instead to the amendment of the schedular system in the Inland Revenue Ordinance.

Keywords: Hong Kong; financial centre; Chinese rule; colonial government; normal income tax; schedular system; Inland Revenue Ordinance

Chapter.  15759 words. 

Subjects: Business and Management

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