Economics, Econometrics and Finance
5 years ago

China Leads the Way in Environmental Taxation, Surpassing the United States

Chinese Journal of Urban and Environmental Studies
Comparison of Environmental Tax Systems of China and the United States and the Enlightenments
Yunfeng YAN, Ran Wang, Qingwen FAN

Paper Summary

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Environmental taxes are important for promoting green development. A comparison between China and the United States shows that China collects more environmental tax revenue and has a higher proportion of environmental taxes in its overall tax revenue and GDP. In 2010, China's environmental tax policies were stricter than those of the United States. However, China still faces challenges with its tax system and design. To improve, it is recommended to reform the environmental tax system, determine taxation elements and structure scientifically, and establish a comprehensive environmental tax system.