Comparison of Environmental Tax Systems of China and the United States and the Enlightenments

Yunfeng Yan, Ran Wang and Qingwen Fan
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Yunfeng Yan: School of Economics, Capital University of Economics and Business, Building Boxue, CUEB, #121, Zhangjialukou, Fengtai District, Beijing 100070, China
Ran Wang: #x2020;Research Institute for Global Value Chains, University of International Business and Economics, No. 10, Huixin Dongjie, Chaoyang District, Beijing 100029, China
Qingwen Fan: School of Economics, Capital University of Economics and Business, Building Boxue, CUEB, #121, Zhangjialukou, Fengtai District, Beijing 100070, China

Chinese Journal of Urban and Environmental Studies (CJUES), 2019, vol. 07, issue 03, 1-15

Abstract: Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proportions of environmental taxes in China’s tax revenue and in GDP also surpassed those of the United States. Besides, in 2010, the Environmental Policy Stringency (EPS) Index in China also exceeded that of the United States, indicating that China’s taxation frame has been further developed towards a greener one; but China’s environmental taxation still faces problems such as improper tax system and imperfect design of taxation elements. The authors suggest that it is necessary to deepen the reform of the top-level design of environmental taxes, scientifically determine taxation elements and taxation structure, and establish an extensive environmental taxation system.

Keywords: Ecological civilization; environmental tax revenue; taxation structure; taxation elements; taxation reform (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1142/S2345748119500088

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