Yan Xu

The Chinese University of Hong Kong (CUHK) - Faculty of Law

6/F, Lee Shau Kee Building

Shatin, New Territories

Kowloon, Sha Tin

Hong Kong

SCHOLARLY PAPERS

17

DOWNLOADS
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Top 26,636

in Total Papers Downloads

1,367

CITATIONS

0

Scholarly Papers (17)

1.

No Taxation Without Representation: China’s Taxation History and Its Political-Legal Development

Hong Kong Law Journal, Vol. 39, p. 515, 2009
Number of pages: 22 Posted: 15 Dec 2010
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 199 (102,636)

Abstract:

2.

Putting the 'Value Added' in China's VAT

Tax Notes International, Vol. 58, No. 6, p. 487, May 2010
Number of pages: 12 Posted: 12 Dec 2010
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 183 (117,705)

Abstract:

3.

Reforming Value Added Tax in Mainland China: A Comparison with the EU

Revenue Law Journal, Vol. 20, No. 1, 2010
Number of pages: 33 Posted: 09 Sep 2011
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 146 (134,635)

Abstract:

VAT, value added tax, GST, goods and services tax

4.

Taxation and Constitutionalism in China

Hong Kong Law Journal, Vol. 36, p. 365, 2006
Number of pages: 24 Posted: 15 Dec 2010
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 130 (164,031)

Abstract:

5.

The Impact of the Global Financial Crisis on Broadly Based Indirect Taxation: A Chinese Case Study

e-Journal of Tax Research, Vol. 8, No. 2, pp 188-214, 2010
Number of pages: 28 Posted: 12 Dec 2010
Yan Xu and Andrew Halkyard
The Chinese University of Hong Kong (CUHK) - Faculty of Law and University of Hong Kong
Downloads 122 (167,820)

Abstract:

6.

Green Taxation in East Asia

University of Hong Kong Faculty of Law Research Paper No. 2012/036
Number of pages: 29 Posted: 22 Oct 2012 Last Revised: 24 Oct 2015
The University of Hong Kong - Faculty of Law, affiliation not provided to SSRN and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 61 (250,381)

Abstract:

7.

Addressing the Hidden Costs of Automobile Use in China: The Potential Role of Tax

Australian Tax Forum, Volume 26, 2011
Number of pages: 26 Posted: 24 Apr 2012
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 42 (300,595)

Abstract:

8.

China's 'Stir Fry' of Environmentally Related Taxes and Charges: Too Many Cooks At Work

Journal of Environmental Law, Vol. 23, No. 2, 2011
Number of pages: 29 Posted: 09 Sep 2011
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 27 (356,661)

Abstract:

environmentally-related taxes, environmentally-related charges, regulatory framework

9.

Key Questions Regarding Chinese Tax Law

Tax Notes International, Vol. 76, No. 12, 2014
Number of pages: 4 Posted: 18 Aug 2015
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 21 (322,363)

Abstract:

10.

Hong Kong

TAX RULES IN NON-TAX AGREEMENTS, pp. 403-425, M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, eds., Amsterdam: IBFD, 2012
Number of pages: 25 Posted: 01 Nov 2012
Yan Xu and Richard Krever
The Chinese University of Hong Kong (CUHK) - Faculty of Law and Monash University - Department of Business Law & Taxation
Downloads 17 (403,453)

Abstract:

11.

Environmental Taxation in China: The Greening of An Emerging Economy

Janet E. Milne and Mikael Skou Andersen (eds.), Handbook of Research on Environmental Taxation, 2012
Number of pages: 18 Posted: 19 Aug 2015
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 9 (300,595)

Abstract:

Chinese Tax Policy and the Promotion of Agricultural Cooperatives and Environmental Protection

(2016) 31 Australian Tax Forum
Number of pages: 21 Posted: 11 May 2017
Bill Butcher and Yan Xu
UNSW Business School and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 3 (546,860)

Abstract:

tax policy, agricultural cooperatives, environmental protection

Chinese Tax Policy and the Promotion of Agricultural Cooperatives and Environmental Protection

Australian Tax Forum, Vol. 31(4), 2016
Number of pages: 21 Posted: 24 Feb 2017
Bill Butcher and Yan Xu
UNSW Business School and The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 1 (564,400)

Abstract:

13.

China's Turnover Taxation in the Pre-VAT Period: 1949-93

(2012) 1 World Journal of VAT/GST Law 2
Number of pages: 9 Posted: 18 Aug 2015
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 3 (422,874)

Abstract:

14.

China

Capital Gains Taxation: A Comparative Analysis of Key Issues, Elgar, Forthcoming
Number of pages: 27 Posted: 15 May 2017
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 0 (469,288)

Abstract:

15.

Applying VAT to Financial Services in China: Opportunities for China and Lessons for the World?

(2016) 45(1) Australian Tax Review 38-49
Number of pages: 12 Posted: 15 Mar 2016
Yan Xu and Richard Krever
The Chinese University of Hong Kong (CUHK) - Faculty of Law and Monash University - Department of Business Law & Taxation
Downloads 0 (243,075)

Abstract:

16.

A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China

Peter Harris and Dominic de Cogan (eds.), Studies in the History of Tax Law, Vol 7, The Chinese University of Hong Kong Faculty of Law Research Paper No. 2015-04
Posted: 19 Aug 2015
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law

Abstract:

17.

Land Tax Without Land and Land Without Land Tax: A History of Land Tax in China

John Tiley (ed.), Studies in the History of Tax Law, Vol 6, 2013
Posted: 19 Aug 2015
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law

Abstract: