Environmental Taxation in China and Asia-Pacific
Show Less

Environmental Taxation in China and Asia-Pacific

Achieving Environmental Sustainability through Fiscal Policy

Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne

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.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 3: Lagging Behind or Catching Up? A Comparison of Chinese and European Environmentally Related Taxes

Kris Bachus and Jing Cao


Kris Bachus and Jing Cao 3.1 INTRODUCTION In the past 15 years, much has been written on the environmentally related tax systems of European countries. Environmental tax reforms in Sweden, Denmark, Norway, Finland, the Netherlands, the United Kingdom and Germany are considered to be the most important cases (National Environmental Research Institute, University of Aarhus (NERI) 2007), hence they are the subject of many publications on both academic and policy oriented levels. On the other hand, publications on environmental tax reform in China are still relatively scarce. This is partly due to the fact that the policy debate in China on environmentally related taxes has started only recently. Belgium is another country that is rarely selected for comparative studies on environmentally related taxes, since it has never implemented a green tax reform and its federal political model is very complex. Still, the policy debate on environmental tax reform has come to the forefront several times, a number of environmentally related taxes have a long history and some features of its tax system are definitely interesting to study. In this chapter, we make a comparative analysis of the Chinese and Belgian environmental tax systems and their history and political economy. China is mainly compared with Belgium, but part of the comparison also includes other European countries. One environmental tax, the transport fuel tax (diesel and gasoline) is selected for a more in-depth analysis. With this comparison we aim to find out whether China is catching up with the European Union...

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.

Further information

or login to access all content.