Prof. WONG Chack-kie and Prof. LAW Chi-kin
2011 – 2012
Society and Demographic Transition
Hong Kong Tax Credits Working Poor
2011 – 2012
Society and Demographic Transition
Hong Kong Tax Credits Working Poor
Objective
• To test the feasibility of setting up a tax credit system to alleviate the situation of the working poor in Hong Kong
Methodology
The study critically reviewed the existing welfare system, summarized prominent tax credit models in various developed countries, constructed various tax credit models for Hong Kong, estimated their impact on work incentives and poverty reduction, and proposed sources of financing for the implementation of a tax credit system.
Related Publications
A report titled Feasibility Study of Low-Income Working Family Subsidy (here) was submitted in May 2012.
Commissioned by
Oxfam Hong Kong
Photo by David Yu. CC BY-NC 2.0