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:ForewordRae Kwon ChungPrefacePART I: ENVIRONMENTAL TAXATION STRATEGIES IN CHINA1. Greening the Dragon: Energy Tax Policy in ChinaWalter Wang 2. Policy Design of Environmental Tax in ChinaJinnan Wang, Chazhong Ge, Shuting Gao and Yajuan Ren3. Lagging Behind or Catching Up? A Comparison of Chinese and European Environmentally Related TaxesKris Bachus and Jing Cao4. Assessment of Fiscal Intervention Measures in China: Perspectives from Environmental MacroeconomicsSeck L. Tan and Dodo J. Thampapillai5. Study on the Design of Wastewater Environmental Tax in China: From Wastewater Pollutant Discharge Fee to Environmental TaxChazhong Ge, Shuting Gao, Yajuan Ren, Guili Sun and Feng LongPART II: ENVIRONMENTAL TAXATION STRATEGIES IN ASIA6. Selling Climate Change Mitigation Measures: The Co-benefits of Environmental Fiscal ReformJacqueline Cottrell 7. Carbon Tax Policy Progress in North-east AsiaXianbing Liu, Kazunori Ogisu, Sunhee Suk and Tomohiro Shishime8. Approaching Environmental Fee to Plastic Bag Waste Management in Ho Chi Minh City SupermarketsLe Nguyen Thuy Trang and Nguyen Thi Hai YenPART III: ENVIRONMENTAL TAXES TO REDUCE VEHICLE EMISSIONS IN ASIA-PACIFIC9. Mandating Emission Targets Can Significantly Reduce Road Transport Emissions in AustraliaAnna Mortimore 10. Enhancing Green Tax Measures Concerning Energy Use in Hong KongYuzhu Lu 11. Prospects of South African Vehicle Emissions Tax Reducing CO2 EmissionsRudie Nel and Gerhard Nienaber12. Australian Tax Reform for Sustainable TransportationPrafula Pearce PART IV: ENVIRONMENTAL TAXATION IN AUSTRALIA13. The Political Economy of Australia’s Proposed Resource Rent Taxation RegimeHope Ashiabor and Moira Saccasan14. Australia’s Proposals to Tax Coal Super Profits: A Cautionary Tale for the EnvironmentBill ButcherIndex

'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