Will Simplification and Certainly in a Taxation System Lead to Equity; Consideration of Hong Kong

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This 11 page paper considers whether or not simplifying a taxation system to that there is a high level of certainty will result in equity. The tax system in Hong Kong is used as a basis for the study, with the application of theory. A theoretical discussion is included looking at flat and progressive tax systems are considered along with different perceptions of fairness before the theory is applied to the progressive tax system found in Hong Kong. The bibliography cites 12 sources.