Download This PaperEnvironmental Taxation in China: The Greening of An Emerging Economy
Janet E. Milne and Mikael Skou Andersen (eds.), Handbook of Research on Environmental Taxation, 2012
18 Pages Posted: 19 Aug 2015
Date Written: December 2012
Abstract
This paper examines, on the basis of the existing research literature, the problems and prospects of environmental taxation in China. While the paper focuses on the current environmentally related tax and charge system and its effects in China, it also deals with the issue of whether it is possible to apply a particular tax type, such as environmental taxes, under the Chinese tax law regime, and if so, how to design such a system.
Suggested Citation: Suggested Citation
Xu, Yan, Environmental Taxation in China: The Greening of An Emerging Economy (December 2012). Janet E. Milne and Mikael Skou Andersen (eds.), Handbook of Research on Environmental Taxation, 2012, Available at SSRN: https://ssrn.com/abstract=2646352
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