My major areas of research expertise are GST/VAT law, international taxation, environmental taxation, and studies of the history of tax law. I have research experience in the fields of inter-governmental fiscal relations, constitutional development and tax reform, and income inequality. I also have expertise in taxation and climate change and green energy transformation and would be able to share my expertise in these areas.
Dr Yan Xu is Scientia Associate Professor in the School of Taxation and Business Law at the University of New South Wales (UNSW). Prior to joining the School in September 2019, she was a tenured Associate Professor in the Faculty of Law at the Chinese University of Hong Kong (CUHK). She spent seven years (2012-19) teaching and researching tax law at CUHK in Hong Kong. She was awarded Fulbright Senior Research Scholar 2014-15 by the United...view more
Dr Yan Xu is Scientia Associate Professor in the School of Taxation and Business Law at the University of New South Wales (UNSW). Prior to joining the School in September 2019, she was a tenured Associate Professor in the Faculty of Law at the Chinese University of Hong Kong (CUHK). She spent seven years (2012-19) teaching and researching tax law at CUHK in Hong Kong. She was awarded Fulbright Senior Research Scholar 2014-15 by the United States Government of State and Hong Kong Research Grants Council and invited as a Visiting Fellow at Columbia Law School in 2014-15 to conduct a research project on tax reform, the rule of law and representative government. She has held a number of international academic scholarships at institutions which include the University of Cambridge, New York University, the University of Melbourne and UNSW. She has published in a range of international journals, presented papers at high-level international and regional conferences, made presentations on invitation from prominent international bodies, including the Australian Commonwealth Treasury and International Fiscal Association, and is often invited to act as referee for highly-ranked law journals and academic books. She has successfully secured several highly competitive government grants including the General Research Fund from Hong Kong Research Grants Council. Her research interests include comparative tax law and policy, international taxation, history of tax law and environment taxation.
Competitive Government Grants:
- Principal Investigator, “Indirect Taxation and the Digital Economy: Challenges and Responses in China”, Hong Kong RGC, General Research Fund 2019 (14613619) (A$98,992 (converted from HK$491,000, withdrawal due to moving to UNSW);
- Principle Investigator, “Tax Reform, the Rule of Law and Representative Government”, Fulbright-Hong Kong RGC, Senior Research Scholar Award 2014-15 (A$100, 000 (converted from HK$496,504));
- Principle Investigator, “Taxation and Development: Case Study of China”, Hong Kong RGC, Early Career Scheme 2015 (24607815) (A$120,568 (converted from HK$598,016));
- Co-investigator, “Greenhouse Gas Emissions Trading in China: Insights from the EU’s Experience”, Hong Kong RGC, General Research Fund 2017 (14634116) (A$86, 288 (converted from HK$427,992));
- Participating Investigator, “Mitigating Tax Barriers to Trade and Investment between Australia and the People’s Republic of China”, Australian Research Council Linkage Grant (2012-15, A$198,550);
- Co-investigator, “Managing the Globalisation of Water Services in a World Affected by Climate Change”, WUN Research Development Fund (2013-15, A$110,080 (converted from HK$546,000));
- Co-investigator, “Europe-Hong Kong Tax Treaties”, Eurasia Pacific Uninet Research Grant (2013-14, A$22,984 (converted from HK$114,000), together with the Institute for Austrian and International Tax Law).
- Chief Investigator, “Taxing Road Transport Fuel: Making Taxation an Effective Tool for Climate Action”, UNSW Digital Grid Futures Institute, Interdisciplinary Seed Funding Award 2020 (1 January-31 December 2020, A$30,000);
- Principle Investigator, “The Impact of the Global Campaign against Tax Avoidance on Hong Kong”, CUHK United College Lee Hysan Foundation Research Grant (2018-19, HK$30,000);
- Principle Investigator, “Achieving a More Equitable Development: the Role of Taxation”, CUHK Faculty of Law Direct Research Grant (2013-2014, HK$30,500);
- Principle Investigator, “Enduring Echoes in a Changing Landscape: Lessons from China’s Tax History”, CUHK Faculty of Law Direct Research Grant (2012-2013, HK$59,104).
- PhD in Law, The University of Hong Kong
- MSc in Taxation, The University of Oxford
- LLB & MPhil in Law, Wuhan University
- Scientia Fellowship Award (Level D) by UNSW Sydney (2019);
- Fulbright Senior Research Scholar Award (valued at A$100,000) by the US Department of State and Hong Kong Research Grants Council (RGC) (2014-15) in connection with a Fulbright Visiting Scholar at Columbia University School of Law and an invited visitor to the NYU International Taxation Program;
- Research scholarship by the Institute for Global Law and Policy of Harvard Law School (2014);
- Visiting Fellowship at the University of Cambridge Faculty of Law (2014);
- International scholarship by Brown University International Advanced Research Institute (2013);
- Abe Greenbaum Fellowship by UNSW School of Taxation and Business Law (2012);
- OeAD Scholarship by the Austrian Federal Government (2008-2009).
TaxCOOP (Canada-based NGO), documentary interview on tax competition, 8 July 2020 and film documentary on “Fast & Furious Race to the Bottom” (released 15-16 October);
Public media consultations: Tax Analysts, The Economist, Wolters Kluwer, China Law & Practice, Phoenix TV, South China Morning Post, International Taxation Review.