The legacy of UK tax law in Hong Kong
本文指出香港所得税法明显继承英国19世纪税法风格，并质疑过去百年英语世界税法改革究竟是进步还是退化。
Hong Kong’s system of income tax is a clearly recognisable member of the British family of income taxes. The legislation (the Inland Revenue Ordinance 1947) is obviously British in its format, style of drafting and vocabulary. What it most closely resembles, however, is not the income tax legislation currently in force in the United Kingdom and the other developed ex-colonies, but the legislation to be found in these jurisdictions in the nineteenth century. Given, however, that the Ordinance has proved remarkably successful, it raises the awkward question of whether the process of tax law reform in the rest of the developed English-speaking world over the last 100 years or so is better characterised as progress or degeneration.