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
Date Written: September 12, 2012
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: Suggested Citation