TNAG-1728-FCO40-2441-Minutes-and-Hansards-of-the-Legislative-Council-of-Hong-Kong-1988 — Page 204

( ) ADEát, pages 36

1

信報才

財經

2

I fully agree with his arguements,.

5

4 5 6 7 ∞

8

9

10

11

12

13

14

15

16

鄺覺

/ (1+)

仕)

17

18

19

20

21

22

23

24

25

26

28

2 2 2 3 27**** 2 3 4 5 6

29

30

31

32

33

34

35

36

40,

I only

wish to add that our Inland Revenue Ordinance ought to be amended to the effect that wives

are no longer appendages to their husbands for tax purposes, and that both men and women

married couples as individuals ought to be regarded as spouses

to each other.

As for the general sales tax, I still hold on to my view that as an indirect tax it is by definition regressive, and contrary to the principle of ability to pay, and is therefore objectionable in principle. May I refer you,

hon:

Sir, and my honourable colleagues, to an article

(張國際)

again written by Mr. Cheung Kwok Leung, and

Kwok-Siel

Mr. Kwong Kok which appears today, this

morning, in the daily paper the Hong Kong Economic Journal, l

3.), page

信報

13. Incidentally, all three are academics with the Chinese University of Hong Kong. Perhaps birds of a feather flock together.

(Kaughter) [Sir, allow me

[Sir, allow me to concentrate on,

in this debate, on the expenditure side of

First let the art of balancing the Budget.

me say a few words on the size of the civil service. Without going into actual expend- iture figures, a simple examination of how our civil service has grown and grown during

2. 10

25 the last ten years and the last twenty five years will surfice

S

In 1977, the establishment was 114,000, or just over 100,000, representing 25 civil

Ten years servants per 1,000 population.

later, in 1987, it was 183,000, or nearly 200,000, representing 33 civil servants per