China does not have environmental taxes in a strict sense, but certain environmentally related taxes and a nationwide pollution charge system have been in place for some years. There are also other types of environmentally related charges that are collected by different government departments....

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...

This paper examines, on the basis of the existing research literature, the problems and prospects of environmental taxation in China. While the paper focuses on the current environmentally related tax and charge system and its effects in China, it also deals with the issue of whether it is...