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Full-Text Articles in Taxation
The Danger Of Being Neighbors : Community Information And Corporate Tax Avoidance, Xiaowei Wang
The Danger Of Being Neighbors : Community Information And Corporate Tax Avoidance, Xiaowei Wang
Lingnan Theses and Dissertations (MPhil & PhD)
This paper examines the relationship between tax officers’ access to community information and the effectiveness of tax authorities in constraining tax avoidance in China. Numerous studies document that people can obtain valuable information in the community in which their daily activities take place (community information). Focusing on a valuable setting in China in which corporate taxes are collected by tax offices that are located very close to firms (with an average distance of 6.5 km), this study examines whether tax officers’ access to community information at a firm’s location can reduce the firm’s tax avoidance. I broadly define tax avoidance …
Tax Reform: Postitive Directions For A Better World, Lok Sang Ho
Tax Reform: Postitive Directions For A Better World, Lok Sang Ho
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax Policy In Denmark (And Eu), Jens Holger Helbo Hansen
Tax Policy In Denmark (And Eu), Jens Holger Helbo Hansen
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Optimal Income Tax For China, Shuanglin Lin, Chengjian Li, Jinlu Li
Optimal Income Tax For China, Shuanglin Lin, Chengjian Li, Jinlu Li
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Hong Kong Tax Regime: Where Do We Go From Here?, Yvonne Law
Hong Kong Tax Regime: Where Do We Go From Here?, Yvonne Law
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax Reform And Democratic Reform In Hong Kong, Richard Simmons
Tax Reform And Democratic Reform In Hong Kong, Richard Simmons
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax On Capital Income, Yong Wang, Wai Hong Ho
Tax On Capital Income, Yong Wang, Wai Hong Ho
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax Reform : Toward A Simpler, More Pro-Growth Tax Regime, Lok Sang Ho
Tax Reform : Toward A Simpler, More Pro-Growth Tax Regime, Lok Sang Ho
Centre for Public Policy Studies : CPPS Working Paper Series
This paper proposes that tax reform should take the direction of focusing on economic rent as the tax base. Since personal incomes that are very high typically carries a large component of economic rent, even very high marginal tax rates may not have much adverse effect on effort provided that the tax bands are wide enough so that, say, 90% of the working population will enjoy very low marginal tax rates. From this perspective, the author proposes to abolish the profits tax altogether, but to treat dividends and capital gains (net of inflationary gains) the same as labor income.