Environmental Taxation in China and Asia-Pacific
Environmental Taxation in China and Asia-Pacific

Author: Hope Ashiabor

Publisher: Edward Elgar Publishing

Published: 2011

Total Pages: 265

ISBN-13: 0857937766

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'Environmental Taxation in China and Asia-Pacific contains a rich collection of papers addressing issues of vital importance to policy formulation in a spectrum of environmental areas. While not everyone would agree to all that is said in each of the papers, the book will certainly trigger fruitful debates. It is also a great source of information on environmental policy developments in major economies that will need to play an increasing role in addressing major issues such as climate change mitigation.' Nils Axel Braathen, Principal Administrator OECD, Environment Directorate 'Another outstanding volume on environmental taxation, this time with focus on China and the Asia-Pacific. Legal, economic and policy contributions offer great insight in the present situation and future developments in this fascinating part of the world.' Kurt Deketelaere, K.U. Leuven, Belgium, University of Dundee, UK and University of Qatar Environmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability. Highly topical chapters include energy tax policy in China, environmental fiscal reform, carbon tax policy in northeast Asia and environmental taxation strategies in China, Asia and Australia, as well as many other relevant topics. Written by distinguished environmental taxation scholars from around the world, the emphasis of this book is on finding solutions to environmental problems which merit serious consideration by policy makers as well as academics in environmental law and other academic disciplines.

Tax and Development
Tax and Development

Author: Satoru Araki

Publisher: Brookings Institution Press

Published: 2018-12-18

Total Pages: 0

ISBN-13: 4899741049

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Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.

Chinese Tax Law and International Treaties
Chinese Tax Law and International Treaties

Author: Lorenzo Riccardi

Publisher: Springer Science & Business Media

Published: 2013-05-30

Total Pages: 278

ISBN-13: 3319002759

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The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.

The Green Fiscal Mechanism and Reform for Low Carbon Development
The Green Fiscal Mechanism and Reform for Low Carbon Development

Author: Akihisa Mori

Publisher: Routledge

Published: 2013-10-30

Total Pages: 289

ISBN-13: 1134699816

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This book reviews how far East Asian nations have implemented green fiscal reform, and show how they can advance carbon-energy tax reform to realize low-carbon development, with special reference to European policy and experience. East Asian nations are learning European experiences to adopt them in their political, economic and institutional contexts. However, implementation has been slow in practice, partly due to low acceptability that comes from the same concerns as in Europe, and partly due to weak institutional arrangements for the reform. The slow progress in the revenue side turns our eyes on expenditure side: how East Asian nations have increased environmental-related expenditures, and how far they have greened sectorial expenditures. This "lifecycle" assessment of the fiscal reform, coupled with the assessment of the institutional arrangement constitutes the features of this book. The book helps to provide overall picture of green fiscal reform and carbon-energy tax reform in the East Asian region. The region has a variety of countries, from lowest income to high-income nations. Nations have different interests in substance and barriers for reform. This book covers recent development of environmental fiscal reform and carbon-energy taxation in wider nations in the region, including South Korea, Taiwan, Thailand, Vietnam, Indonesia and Japan. In addition, the book's holistic view helps to understand why a specific nation has interest and concern on some aspects of the reforms.

The Routledge Handbook of Environmental Economics in Asia
The Routledge Handbook of Environmental Economics in Asia

Author: Shunsuke Managi

Publisher: Routledge

Published: 2015-02-11

Total Pages: 691

ISBN-13: 1317597877

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Problems of climate change, biodiversity and air pollution are clearly growing globally, but more particularly in Asia because of its economic importance and richness in nature. The increasing interest in environmental and resource economics applied in regions of Asia will make this book an outstanding resource to the existing literature, particularly in the fields of environmental and resource economics and the integration of applied content in traditional and agricultural development. At present there is no single handbook or text on the state of current knowledge in environmental economics in Asia or one which offers a comprehensive guide to students and academics on the subjects of environmental economics research. This book will help to fill the gap in the existing literature.

Carbon Pricing, Growth and the Environment
Carbon Pricing, Growth and the Environment

Author: Lawrence A. Kreiser

Publisher: Edward Elgar Publishing

Published: 2012-01-01

Total Pages: 305

ISBN-13: 1781952191

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ïThe scope, depth and persistence with which this book explores carbon pricing is admirable, reflecting that despite political reluctance it is a topic in all parts of the world.Í _ Mikael Skou Andersen, Aarhus University, Denmark and European Environment Agency ïEnvironmental taxation and emissions trading continue to be high on the public policy agenda in many countries, and this is another welcome and very interesting volume in the Critical Issues in Environmental Taxation series that presents new ideas and evidence on these subjects from a wide range of countries and a variety of perspectives.Í _ Paul Ekins, University College London, UK This original and timely volume provides unique insights and analysis on the pressing question of how to achieve environmental sustainability while fostering economic growth. The emphasis of the book lies in finding critical solutions to global climate change including chapters on environmental fiscal reform and unemployment in Spain, EU structural and cohesion policy and sustainable development, ecological tax reform in Europe and Asia, AustraliaÍs carbon pricing mechanism, and many other timely topics. This insightful volume will appeal to policy makers in government as well as academics and students in environmental law, environmental economics and environmental sustainability.

The Governance of Climate Relations Between Europe and Asia
The Governance of Climate Relations Between Europe and Asia

Author: Hans Bruyninckx

Publisher: Edward Elgar Publishing

Published: 2013-01-01

Total Pages: 339

ISBN-13: 1781955999

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ÔThis book is very timely. . . it provides important insights for bilateral cooperation and international negotiations. These lessons go beyond EUÐChina and EUÐVietnam relations. Many of them are applicable to other countries in Asia, a region which will remain a key priority for EU foreign and climate policy, not least as the EUÕs largest trading partner.Õ Ð From the foreword by Jos Delbeke, Director General, EC DG Climate Action The Governance of Climate Relations between Europe and Asia offers a thorough empirical study of the most fundamental dynamics involved in EU climate relations with China and Vietnam in the context of global climate governance. This book presents a study of the most important governance processes in current EUÐAsia climate relations. It focuses on in-depth empirical case studies, offering a comprehensive relational perspective. Contributions on China cover the most essential issues, interests and actors, while the inquiry of EUÐVietnam relations mainly focuses on the Clean Development Mechanism as the main channel of bilateral climate action. This landmark study will appeal to both policymakers and practitioners faced with the extraordinary task of managing the increasingly complex and multilevel interactions of current EUÐAsia climate relations as well as global carbon market watchers and professionals dealing with emissions trading in the European Union, China and Vietnam. It will also be of interest to scholars and postgraduate students of international relations, Chinese and EU foreign policy, global environmental and climate governance and international law.

Introduction to Chinese Fiscal System
Introduction to Chinese Fiscal System

Author: Lorenzo Riccardi

Publisher: Springer

Published: 2018-03-19

Total Pages: 305

ISBN-13: 9811085617

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This user-friendly book aims to summarize the principal topics of Chinese Taxation and offers readers a general overview of the Chinese Taxation and informative updates on tax changes. The book provides a variety of facts, figures, graphs and data in an easy-to read table format. Firstly, the book proposes an introduction to taxation and to the Chinese tax system, secondly, it focuses on direct taxes, indirect taxes and other taxes and, in the end, it covers international taxation. Moreover, the book offers a quick overview of the Chinese M&A taxation and of the Chinese Free Trade Zones.

Environmental Taxation and Green Fiscal Reform
Environmental Taxation and Green Fiscal Reform

Author: Larry Kreiser

Publisher: Edward Elgar Publishing

Published: 2014-08-29

Total Pages: 335

ISBN-13: 1783478179

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The book combines perspectives from leading environmental taxation scholars on both the theory and impact of different policies. It covers topics such as theoretical assumptions of environmental taxes; the relationship between environmental taxes and t

Environmental Taxation and Climate Change
Environmental Taxation and Climate Change

Author: Hope Ashiabor

Publisher: Edward Elgar Publishing

Published: 2011

Total Pages: 255

ISBN-13: 0857937871

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'Whilst green taxes face new challenges, there is now an accumulated international experience on which to reflect. This new collection of papers, providing material for further vigorous argument, evinces a keen appreciation of these realities. I recommend this generally very readable book as a helpful reflection of some recent key concerns in the environmental policy area. It constitutes a welcome addition to the literature, inviting critical responses from the specialist, but also drawing in the newcomer to the subject.' – John Snape, University of Warwick, UK 'The level of public and political debate on carbon taxes is low. Politicians fear the impact of a carbon tax on businesses and low income groups, as well as on their popularity among voters. This valuable book studies carbon taxes from many angles with ample attention paid to practical examples and shows that a smartly designed carbon tax is an indispensable instrument in the transition to a less carbon dependent economy.' – Jonathan Verschuuren, The University of Sydney, Australia and Tilburg University, The Netherlands Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioural strategies, as well as many other relevant topics. This up-to-date and well-informed book will appeal to policymakers in government as well as students, researchers and academics in environmental law and other academic disciplines.