Fiscal Reform in China: Implications for Hong Kong

Loyola of Los Angeles International and Comparative Law Journal, Vol. 19, p. 389, 1997

24 Pages Posted: 13 Sep 2012

See all articles by Richard Cullen

Richard Cullen

The University of Hong Kong - Faculty of Law

Fu Hualing

The University of Hong Kong - Faculty of Law

Date Written: September 12, 2012

Abstract

The People's Republic of China (PRC) introduced major taxation and more general fiscal reform in 1994 - shortly before the reversion of sovereignty over Hong Kong from the UK to the PRC in 1997. This article reviews one aspect of the sovereignty change largely ignored in the academic literature: the fiscal relationship between the new Hong Kong Special Administrative Region (HKSAR) and the PRC, post-1997.

Suggested Citation

Cullen, Richard and Hualing, Fu, Fiscal Reform in China: Implications for Hong Kong (September 12, 2012). Loyola of Los Angeles International and Comparative Law Journal, Vol. 19, p. 389, 1997, Available at SSRN: https://ssrn.com/abstract=2145225

Richard Cullen (Contact Author)

The University of Hong Kong - Faculty of Law ( email )

Pokfulam Road
Hong Kong, Hong Kong
China

Fu Hualing

The University of Hong Kong - Faculty of Law ( email )

Pokfulam Road
Hong Kong, Hong Kong
China

HOME PAGE: http://hub.hku.hk/rp/rp01245

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