Environmental Taxation in China and Asia-Pacific

Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Julsuchada Sirisom, Lecturer of Accountancy, Mahasarakham University, Thailand, Hope Ashiabor, Dr., University of New South Wales Business School, Australia and Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US

Contents:

Foreword
Rae Kwon Chung

Preface

PART I: ENVIRONMENTAL TAXATION STRATEGIES IN CHINA
1. Greening the Dragon: Energy Tax Policy in China
Walter Wang

2. Policy Design of Environmental Tax in China
Jinnan Wang, Chazhong Ge, Shuting Gao and Yajuan Ren

3. Lagging Behind or Catching Up? A Comparison of Chinese and European Environmentally Related Taxes
Kris Bachus and Jing Cao

4. Assessment of Fiscal Intervention Measures in China: Perspectives from Environmental Macroeconomics
Seck L. Tan and Dodo J. Thampapillai

5. Study on the Design of Wastewater Environmental Tax in China: From Wastewater Pollutant Discharge Fee to Environmental Tax
Chazhong Ge, Shuting Gao, Yajuan Ren, Guili Sun and Feng Long

PART II: ENVIRONMENTAL TAXATION STRATEGIES IN ASIA
6. Selling Climate Change Mitigation Measures: The Co-benefits of Environmental Fiscal Reform
Jacqueline Cottrell

7. Carbon Tax Policy Progress in North-east Asia
Xianbing Liu, Kazunori Ogisu, Sunhee Suk and Tomohiro Shishime

8. Approaching Environmental Fee to Plastic Bag Waste Management in Ho Chi Minh City Supermarkets
Le Nguyen Thuy Trang and Nguyen Thi Hai Yen

PART III: ENVIRONMENTAL TAXES TO REDUCE VEHICLE EMISSIONS IN ASIA-PACIFIC
9. Mandating Emission Targets Can Significantly Reduce Road Transport Emissions in Australia
Anna Mortimore

10. Enhancing Green Tax Measures Concerning Energy Use in Hong Kong
Yuzhu Lu

11. Prospects of South African Vehicle Emissions Tax Reducing CO2 Emissions
Rudie Nel and Gerhard Nienaber

12. Australian Tax Reform for Sustainable Transportation
Prafula Pearce

PART IV: ENVIRONMENTAL TAXATION IN AUSTRALIA
13. The Political Economy of Australia’s Proposed Resource Rent Taxation Regime
Hope Ashiabor and Moira Saccasan

14. Australia’s Proposals to Tax Coal Super Profits: A Cautionary Tale for the Environment
Bill Butcher

Index