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- W2269840737 abstract "Taxation reform has dominated public debate in Hong Kong since the Financial Secretary, Sir Donald Tsang, announced in the early days of the new millennium that budget deficits in Hong Kong were 'systemic'. It is, therefore, particularly appropriate at this time to reflect upon the future role of estate duty in Hong Kong's overall system of taxation. In this context, it is submitted that, contrary to many voices raised in opposition, estate duty should have a future and the case for its abolition has not been adequately established. However, looking back over the past 80 years since the enactment of the Estate Duty Ordinance, there has been little attempt to change the now outdated legislation. Estate Duty is a tax in dire need of reform. The major problem areas reflected by the current law and practice of estate duty are identified and appropriate responses to meet them are suggested. These responses range from the prosaic (simplification in certain areas), to technical amendments (where the law appears unclear), to changes in the rate structure (to achieve greater horizontal equity). Detailed criticism is focused upon the controlled company provisions and it is suggested that they be radically changed in favour of general anti-avoidance criteria that reflect well-established practice. In conclusion, the argument is made for both systemic reform and simplification to make the ordinance more easily understood and more in line with modern Hong Kong conditions." @default.
- W2269840737 created "2016-06-24" @default.
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- W2269840737 date "2000-01-01" @default.
- W2269840737 modified "2023-10-02" @default.
- W2269840737 title "Hong Kong Estate Duty: A Blueprint for Reform?" @default.
- W2269840737 hasPublicationYear "2000" @default.
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