Any measures to broaden the tax base will be left to the next administration, said Financial Secretary Henry Tang Ying-yen on issuing the Hong Kong government's tax reform report. A goods and services tax, initially advocated by the government but later shelved, is among the options for future discussion. But the report put forward other options, including introducing a green tax, a land departure tax and luxury goods tax. It proposed them for consultation "at a suitable time" in the next government's term. Mr Tang said: "As there are only a few weeks left in the current government term, we suggest the administration in the next term carry out further consultation to widen the tax base." Despite the failure to push forward any solutions to the tax-base challenges, Mr Tang said the nine-month consultation had had benefits, as now everyone understood the need to widen the tax base following the discussions. "The concept to widen the tax base, which was once an accountant's vocabulary, is now understood by the general public," he said. "It will help the next administration to launch further consultation on tax reform as everyone now knows the challenges."