香港一向高度依賴來自物業市場交易的地價收入和印花稅,作為政府主要財政來源,但兩種稅收均與經濟周期掛鈎,波動性高,長遠難成穩定收入來源。面對2019冠狀病毒病威脅下的嚴峻經濟環境,筆者認為當局應另闢蹊徑,透過破格思維力求財政穩健均衡。
27 Jan 2021
教學人員
Prof. Michael B. WONG
Dr. Yifei ZHANG
Prof. Zhiwu CHEN
Prof. Yan XIONG
Prof. Shusong BA
Assistant Professor
Senior Lecturer
BEcon/BEcon & Fin Deputy Programme Director and Admissions Tutor
Chair Professor of Finance
Cheng Yu-Tung Professor in Finance
Director, Hong Kong Institute for Humanities and Social Sciences
HKU Council Member
Associate Professor
MAcct Deputy Programme Director
Professor of Practice