Yan Xu

University of New South Wales

Kensington

High St

Sydney , NSW 2052

Australia

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 33,350

SSRN RANKINGS

Top 33,350

in Total Papers Downloads

3,167

TOTAL CITATIONS

0

Scholarly Papers (26)

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
University of New South Wales
Downloads 325 (192,582)

Abstract:

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2.

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
University of New South Wales
Downloads 302 (208,302)

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

3.

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
University of New South Wales
Downloads 271 (232,935)

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4.

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
University of New South Wales and University of Western Australia Law School
Downloads 263 (240,004)

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5.

Taxation and Constitutionalism in China

Hong Kong Law Journal, Vol. 36, p. 365, 2006
Number of pages: 24 Posted: 15 Dec 2010
Yan Xu
University of New South Wales
Downloads 202 (310,036)

Abstract:

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6.

Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies

Michael Lang et al. (eds.), CJEU – Recent Developments in Value Added Tax 2018, Austria: Linde Verlag, 2019
Number of pages: 67 Posted: 27 Apr 2020
The University of Sydney - Faculty of Law, University of Cape Town (UCT), affiliation not provided to SSRN and University of New South Wales
Downloads 201 (311,492)

Abstract:

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7.

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
University of New South Wales and University of Hong Kong
Downloads 194 (321,787)

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8.

The Destination Principle in International Trade in Services: The Chinese Experience

Virtues and Fallacies of VAT: An Evaluation after 50 Years (edited by Robert F. van Brederode, Kluwer Law International, 2021)
Number of pages: 33 Posted: 27 Apr 2022 Last Revised: 29 Apr 2022
Yan Xu
University of New South Wales
Downloads 167 (367,891)

Abstract:

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9.

Proposal for Voluntary Disclosure Procedures in China

6 Journal of Tax Administration 190 (2020)
Number of pages: 23 Posted: 08 Jul 2020 Last Revised: 08 Jun 2021
Noam Noked and Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law and University of New South Wales
Downloads 137 (433,054)

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China, Tax Amnesty, Voluntary Disclosure, Tax Enforcement, Tax Evasion, Compliance

10.

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, Squire Patton Boggs (US) LLP and University of New South Wales
Downloads 130 (451,482)

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11.

VAT Compliance Burdens in the OECD and China

British Tax Review No. 3 (2021), pp. 328-350
Number of pages: 24 Posted: 01 Dec 2021
Yan Xu and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 105 (530,274)

Abstract:

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12.

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
University of New South Wales
Downloads 104 (533,925)

Abstract:

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13.

Key Questions Regarding Chinese Tax Law

Tax Notes International, Vol. 76, No. 12, 2014
Number of pages: 4 Posted: 18 Aug 2015
Yan Xu
University of New South Wales
Downloads 101 (544,958)

Abstract:

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14.

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
University of New South Wales
Downloads 95 (567,451)

Abstract:

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15.

China

Capital Gains Taxation: A Comparative Analysis of Key Issues, Elgar, Forthcoming
Number of pages: 27 Posted: 15 May 2017
Yan Xu
University of New South Wales
Downloads 77 (642,367)

Abstract:

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16.

Convergence and Divergence: China's Development Path to a Modern Tax System

Australian Journal of Asian Law, 2017, Vol 18 No 1, Article 5: 59-76
Number of pages: 18 Posted: 02 Aug 2017
Yan Xu
University of New South Wales
Downloads 75 (651,671)

Abstract:

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17.

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
University of New South Wales
Downloads 70 (675,773)

Abstract:

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

18.

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
University of New South Wales and University of Western Australia Law School
Downloads 64 (707,496)

Abstract:

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19.

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
University of New South Wales
Downloads 62 (718,752)

Abstract:

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20.

Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies

CJEU – Recent Developments in Value Added Tax 2018
Number of pages: 51 Posted: 27 Apr 2022 Last Revised: 29 Apr 2022
The University of Sydney - Faculty of Law, University of Cape Town (UCT), University of New South Wales and affiliation not provided to SSRN
Downloads 60 (729,985)

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China’s New Regime for Taxing Expatriate Income: Tightening the Screws or Vintage Wine in a New Bottle?

(2021) 69(3) Canadian Tax Journal 953-979
Number of pages: 28 Posted: 24 Nov 2021
Yan Xu and Zizheng Zhao
University of New South Wales and Queensland University of Technology
Downloads 31 (979,277)

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INDIVIDUAL INCOME TAXES, EXPATRIATES, TAX INCENTIVES, CHINA, TAX LAW, TAX PLANNING

China’s New Regime for Taxing Expatriate Income: Tightening the Screws or Vintage Wine in a New Bottle?

(2021) 69(3) Canadian Tax Journal 953-979
Number of pages: 28 Posted: 18 Nov 2021
Yan Xu and Zizheng Zhao
University of New South Wales and University of Connecticut, Department of Finance, Students
Downloads 28 (1,011,768)

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INDIVIDUAL INCOME TAXES, EXPATRIATES, TAX INCENTIVES, CHINA, TAX LAW, TAX PLANNING

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 University of New South Wales
Downloads 49 (819,629)

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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 University of New South Wales
Downloads 4 (1,314,317)
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23.

China’s General Antiavoidance Rule and Its Commitment to the Exchange of Information

Antiavoidance rules; exchange of information; tax law, 2018
Number of pages: 15 Posted: 10 Mar 2021
Yan Xu
University of New South Wales
Downloads 41 (870,265)

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24.

Income Tax Law Design and Equity: Lessons from Hong Kong

Singapore Journal of Legal Studies, Mar 2022, pp 128-154
Number of pages: 27 Posted: 22 Jul 2022
Yan Xu
University of New South Wales
Downloads 9 (1,213,093)
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25.

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
University of New South Wales

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26.

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
University of New South Wales

Abstract:

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