Stefano Mariani

Stefano Mariani

Stefano Mariani is a tax lawyer practising in Hong Kong. He has written widely on Hong Kong and international taxation, and is a part-time lecturer at Hong Kong University. A member of the Royal Asiatic Society, his academic interests include East Asian history, culture, and identity.

Latest from Stefano Mariani

Opinion | Hong Kong should no sooner erase its colonial past than Beijing should demolish the Forbidden City

Hong Kong was ceded by the Qing Empire to the British Empire as a consequence of war, but then the Manchus came to power in China by force of arms. When regimes erase vestiges of vanquished foes, the sum of human knowledge is poorer for it.

16 Dec 2020 - 7:04AM

Hong Kong was ceded by the Qing Empire to the British Empire as a consequence of war, but then the Manchus came to power in China by force of arms. When regimes erase vestiges of vanquished foes, the sum of human knowledge is poorer for it.

Hong Kong should no sooner erase its colonial past than Beijing should demolish the Forbidden City
Opinion | Why US universities’ affirmative action policies are unfair to Asian Americans

Claiming there are structural barriers and trying to rectify them through affirmative action assumes that, in the absence of such barriers, ability would be evenly distributed across groups. Moreover, the policy seeks to redress an injustice to one group by penalising another.

26 Aug 2020 - 9:45PM

Claiming there are structural barriers and trying to rectify them through affirmative action assumes that, in the absence of such barriers, ability would be evenly distributed across groups. Moreover, the policy seeks to redress an injustice to one group by penalising another.

Why US universities’ affirmative action policies are unfair to Asian Americans
Opinion | The foundations for an East Asian Union, based on shared culture and historical links, are in place. We just need the political will

If European nations could overcome their historical differences and cooperate under the banner of a common continental identity, East Asian countries can, too. A pan-Asian union would be an effective counterpoint to US influence in the region.

12 May 2019 - 9:30AM

If European nations could overcome their historical differences and cooperate under the banner of a common continental identity, East Asian countries can, too. A pan-Asian union would be an effective counterpoint to US influence in the region.

The foundations for an East Asian Union, based on shared culture and historical links, are in place. We just need the political will
How to teach Hong Kong history – a modest proposal for open-mindedness and critical thinking

Hong Kong is uniquely placed to take a balanced approach to history that faces the contradictions of the past and questions dominant narratives.

24 Aug 2018 - 5:56PM

Hong Kong is uniquely placed to take a balanced approach to history that faces the contradictions of the past and questions dominant narratives.

How to teach Hong Kong history – a modest proposal for open-mindedness and critical thinking
As Beijing pushes a Chinese identity for Hong Kong, where do Eurasians fit in?

Hong Kong’s Eurasian population is the natural outcome of a port city in Asia that was a colony for European empire, and this population has made lasting contributions to the city’s history, society and culture. Why, then, does Hong Kong not extend the same recognition to its Eurasian population that Singapore does?

8 Jul 2018 - 7:44PM

Hong Kong’s Eurasian population is the natural outcome of a port city in Asia that was a colony for European empire, and this population has made lasting contributions to the city’s history, society and culture. Why, then, does Hong Kong not extend the same recognition to its Eurasian population that Singapore does?

As Beijing pushes a Chinese identity for Hong Kong, where do Eurasians fit in?
How reviving Hong Kong’s inheritance tax could help restore equality and social mobility

A proposal to return the duty on inheritance to 8 per cent – instead of its current zero – would be an important step in reversing the concentration of wealth into fewer hands.

4 May 2018 - 6:16PM

A proposal to return the duty on inheritance to 8 per cent – instead of its current zero – would be an important step in reversing the concentration of wealth into fewer hands.

How reviving Hong Kong’s inheritance tax could help restore equality and social mobility
How Hong Kong’s tax regime short-changes residents by encouraging speculation and evading the city’s funding needs

Hongkongers have not made the connection between the city’s ‘low and simple’ tax regime and its housing, retirement protection and infrastructure problems.

1 Mar 2018 - 7:07PM

Hongkongers have not made the connection between the city’s ‘low and simple’ tax regime and its housing, retirement protection and infrastructure problems.

How Hong Kong’s tax regime short-changes residents by encouraging speculation and evading the city’s funding needs
Hong Kong needs radical tax reform, as addiction to real estate is hurting long-term growth