Abstract

http://ssrn.com/abstract=2165158
 


 



Green Taxation in East Asia


Richard Cullen


University of Hong Kong - Faculty of Law

Jefferson P. VanderWolk


Chinese University of Hong Kong - Faculty of Law

Yan Xu


The Chinese University of Hong Kong

October 22, 2012

University of Hong Kong Faculty of Law Research Paper No. 2012/036

Abstract:     
A primary aim of this book (and the Conference on which it is based) was to generate an academically well grounded comparative study of the use and misuse of fiscal measures – especially green taxation: to encourage environmental protection and improvement in particular jurisdictions (and across jurisdictional borders); and to discourage behavior leading to environmental damage and degradation in particular jurisdictions (and across jurisdictional borders).

We were also interested in the revenue outcomes of such measures – and the way such outcomes can, in turn, shape later tax and related policy – and social behavior. The book seeks to explore the scope – and limits – of green taxation in depth.

Number of Pages in PDF File: 29

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Date posted: October 22, 2012 ; Last revised: June 13, 2014

Suggested Citation

Cullen, Richard and VanderWolk, Jefferson P. and Xu, Yan, Green Taxation in East Asia (October 22, 2012). University of Hong Kong Faculty of Law Research Paper No. 2012/036. Available at SSRN: http://ssrn.com/abstract=2165158 or http://dx.doi.org/10.2139/ssrn.2165158

Contact Information

Richard Cullen (Contact Author)
University of Hong Kong - Faculty of Law ( email )
Pokfulam Road
Hong Kong, Hong Kong
China

Jefferson Peck VanderWolk
Chinese University of Hong Kong - Faculty of Law ( email )
6/F, Lee Shau Kee Building
Shatin, New Territories
Kowloon, Sha Tin
Hong Kong
+852 2696 1541 (Phone)
Yan Xu
The Chinese University of Hong Kong ( email )
New Territories
Hong Kong SAR
China

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