The core concern of this book is the potential use of taxation and related measures to foster climate-helpful, large-scale change within East Asia.
The contributing authors examine key issues such as how Greater China, for instance, confronts severe environmental problems which are a direct product of several decades of remarkable economic growth. The detailed analysis in this book identifies a range of green taxation guidelines for East Asia as it seeks to drive down striking levels of environmental degradation - and tackle the climate change challenge.
Addressing an important need in the public policy debate, this book will appeal to academics, students, government policymakers, regulators and practitioners in environmental law, taxation law and policy, as well as, comparative environmental law and comparative taxation law and policy. Public policy commentators and journalists with an interest in the above areas will also find this book worthwhile and informative.
Edited by Richard Cullen, Visiting Professor, The University of Hong Kong, Jefferson VanderWolk, OECD Centre for Tax Policy and Administration, France and Yan Xu, The Chinese University of Hong Kong
Contents: Preface Foreword Christine Loh 1. Conspectus Richard Cullen and Yan Xu 2. Environmental Taxation in China: The Case of Transport Fuel Taxation Yan Xu 3. Green Tax Measures for Hong Kong: A Policy Proposal Jefferson VanderWolk 4. Land Transportation in Singapore: Tax and Regulatory Policies to Promote Sustainable Development Stephen L.H. Phua 5. Environmental Taxation in the United States: Retrospective and Prospective Janet E. Milne 6. Optimal Climate Change Tax Policy for Small Open Economies Arthur J. Cockfield 7. Not Enough Room for Optimal Choices? The European Legal Framework for Green Taxes Mattias Derlen and Johan Lindholm 8. Behavior Modifying Taxes, Emissions Trading and Tax Expenditure Reform: Market-based Responses to Climate Change in Australia Wayne Gumley and Natalie Stoianoff 9. Green Taxation: The New Zealand Story Shelley Griffiths 10. Concluding Thoughts: A Greener Future? Jefferson VanderWolk Index