IT is that time of year again when those pulling the Government's purse-strings start casting around hopefully for new sources of revenue.
As the lengthy task of drafting March's budget gets under way in earnest, even in the best of times there are always more spending projects on the table than existing sources of government income can finance.
This year, that pressure to find new sources of revenue is particularly intense given the forecast of a $36.5 billion fiscal deficit.
That explains why Financial Secretary Donald Tsang Yam-kuen has been talking of the need to consider a sales tax, an idea tentatively raised in this year's budget. But he apparently recognises this will not be a serious option until the economy is firmly back on the growth track. Which means it is of no help in closing the current budget shortfall.
In theory, the idea of imposing a land departure tax on those crossing the border to the mainland ought to provide a more immediate solution. Perhaps that explains why the issue has cropped up so often recently.
The Government first leaked the idea to the media early this year. Mr Tsang then endorsed it in his March budget.