29 Pages Posted: 22 Oct 2012 Last revised: 24 Oct 2015
Date Written: October 22, 2012
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: 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