Cullen, Richard; Xu, Yan --- "Conspectus" [2011] ELECD 724; in Cullen, Richard; VanderWolk, Jefferson; Xu, Yan (eds), "Green Taxation in East Asia" (Edward Elgar Publishing, 2011)

Book Title: Green Taxation in East Asia

Editor(s): Cullen, Richard; VanderWolk, Jefferson; Xu, Yan

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781849803007

Section: Chapter 1

Section Title: Conspectus

Author(s): Cullen, Richard; Xu, Yan

Number of pages: 27

Extract:

1. Conspectus
Richard Cullen and Yan Xu1

1. INTRODUCTION

Expectations were high with respect to the COP15, Climate Change
Conference to be held in Copenhagen in December, 2009.2 Many hoped
that it might resolve a number of the varied problems associated with the
implementation of the Kyoto Protocol (COP3). The Kyoto Protocol was

1 For the purposes of this book (and the conference on which it is based), we

have used the term green taxation as a shorthand expression to include: taxes, fees
and charges ­ similar to traditional taxes, fees and charges ­ which are directed
(at least in part) at generating improved environmental outcomes (some chapter
authors have used slightly modified versions of this terminology). By East Asia we
mean that part of Asia including China, Japan, Korea and South East Asia ­ but
not including the nations of the former USSR, the Middle East and South Asia
(India, Pakistan, Sri Lanka and adjacent smaller States). We have concentrated
on particular key jurisdictions in East Asia for this book: China, Hong Kong and
Singapore. China due to its combination of extraordinary size and even more
extraordinary, long-term economic development is self-evidently crucial in any dis-
cussion such as this. Hong Kong and Singapore provide examples of highly devel-
oped jurisdictions in East Asia which both face major environmental challenges.
Each of them has, in its way (and for various reasons, not least, ethnic linkages and
economic investment), been deeply influential in shaping aspects of development
policy in Mainland ...