Green Taxation in East Asia

29 Pages Posted: 22 Oct 2012 Last revised: 24 Oct 2015

Richard Cullen

The University of Hong Kong - Faculty of Law

Jefferson P. VanderWolk

affiliation not provided to SSRN

Yan Xu

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

Date Written: October 22, 2012

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.

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: https://ssrn.com/abstract=2165158 or http://dx.doi.org/10.2139/ssrn.2165158

Richard Cullen (Contact Author)

The University of Hong Kong - Faculty of Law ( email )

Pokfulam Road
Hong Kong, Hong Kong
China

Jefferson Peck VanderWolk

affiliation not provided to SSRN

Yan Xu

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

6/F, Lee Shau Kee Building
Shatin, New Territories
Kowloon, Sha Tin
Hong Kong

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