1. Topic: Shall Hong Kong introduce sales Tax?
2. APA format with heading, subheading and academic references. No need abstract
3. Need to support with official data (i.e. HK statistic bureau)
4. Contents that must be included:
a) definition of general sales tax
b) the example of general sales tax in other countries and what are the outcomes?
c) shall HK apply general sales tax? BOTH pro and con needs to be discussed
d) What will be the effect of general sales tax on Hong Kong financial market and economy
5. Materials and potential references attached.