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Title
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Lagging behind or catching up? A comparison of Chinese and European environmentally related taxes
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Author
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Abstract
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| In the past five years, little progress has been made in the European Union member states with regard to the implementation of environmental taxes. Recently, a number of decisions (like the carbon tax in France) were even reversed because of the economic crisis and for political reasons. At the same time, taxation reforms are taking place and being planned in China, including a number of greening operations of the Chinese taxation system. Concrete plans on increasing fuel taxes and issueing a carbon tax are taking shape. The chapter highlights three issues in a comparative way. First, a comparison is made between the Belgian and Chinese tax rates on transport fuels (mainly unleaded petrol fuel and diesel). An overview of the historical fluctuations and their policy background is included. Secondly, the practices and policy plans with regard to carbon taxation are compared between China and Belgium. In a third part, some comparative thoughts are formulated on real or potential environmental tax reforms in China and Germany. Furthermore, the expectations for future policy decision in both China and Europe are explored. We draw conclusions on the question whether China will probably follow the European route with regard to environmentally related taxation, or a totally different one. |
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Language
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English
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Source (book)
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Environmental taxation in China and Asia-Pacific / Kreiser, L. [edit.]; et al.
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Publication
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Cheltenham
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Edward Elgar
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2011
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ISBN
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978-0-85793-775-9
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DOI
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10.4337/9780857937766.00015
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Volume/pages
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p. 35-54
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Full text (Publisher's DOI)
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