It is true that Hong Kong has no estate taxes, but neither does it have Taiwan's imputation system [under which investors who receive a dividend also receive a tax credit for corporate taxes that the firm has paid], and Hong Kong taxes the offshore income of foreign firms. And most important of all, Hong Kong is running a fiscal surplus while Taiwan is awash in red ink.
香港是沒有遺產稅，但他們也沒有兩稅合一，沒有所謂「境外所得不課稅」，最重要的，香港財政是有盈餘的，台灣卻是負債累累，嚴重赤字。