DOI: 10.5176/2251-3809_LRPP1267

Authors: Wilson CHOW, Richard CULLEN, Yan XU

Abstract: Hong Kong has had a remarkable history; so has its British influenced revenue regime (RR). The Hong Kong RR is astonishing for its simplicity, stability and long history of adequate resourcing of public services, largely requiring little RR policy change. However, Hong Kong cannot afford complacency. This paper lists out the challenges facing the Hong Kong RR in the coming two decades and suggests a timely “stress-test” on it. The authors continue to propose a preliminary research framework of how the test can and should be done.

Keywords: tax system; internal and external pressures; comparative analysis; stakeholder understanding;sustanability

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