By Associate Professor Yan Xu

Books

Cullen R; Vanderwolk J; Xu Y, 2011, Green Taxation in East Asia, http://dx.doi.org/10.4337/9781849806138

Book Chapters

Xu Y; Walpole M, 2023, 'The Holy Grail of International Consistency in VAT Administration', in Xu Y (ed.), VAT in the Digital Era Unilateral and Multilateral Options for Reform, Oxford University Press, pp. 329 - 353

Xu Y, 2023, 'VAT in the Digital Era: Reponses and Prospects', in Xu Y (ed.), VAT in the Digital Era Unilateral and Multilateral Options for Reform, Oxford University Press, pp. 3 - 21

Xu Y, 2023, 'The Long Gestation and Troubled Birth of the First Income Tax Law in Modern China: 1912-1937', in Studies in The History of Tax Law, Hart Publishing, Cambridge, UK, pp. 329 - 359

Xu Y, 2023, 'Bad Debts and Insolvency in VAT/GST: Approaches Outside the EU', in CJEU - Recent Developments in Value Added Tax 2021 Series on International Tax Law, Volume 133, pp. 103 - 130

Xu Y; Zhang Z, 2022, 'Blockchain and Its Implications for Tax Administration in the People’s Republic of China', in Taxation in the Digital Economy New Models in Asia and the Pacific, Routledge (Taylor & Francis), pp. 128 - 149, https://www.routledge.com/Taxation-in-the-Digital-Economy-New-Models-in-Asia-and-the-Pacific/Hendriyetty-Evans-Kim-Taghizadeh-Hesary/p/book/9781032051000?gclid=EAIaIQobChMI2OmjrM7e-QIV3JNmAh1rdgw2EAAYASAAEgLK__D_BwE

Xu Y, 2021, 'The Destination Principle in International Trade in Services: The Chinese Experience', in van Brederode RF (ed.), Virtues and Fallacies of VAT An Evaluation After 50 Years, pp. 529 - 560

Millar, R., Roeleveld, J., Xu, Y., Yap, M. , 2019, 'Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies', in Lang M; Pistone P; Rust A; Schuch J; Staringer C; Pillet P (ed.), CJEU – Recent Developments in Value Added Tax 2018, Linde Verlag, pp. 141 - 191, https://www.lindeverlag.at/buch/cjeu-recent-developments-in-value-added-tax-2017-18046?page_id=1

Xu Y, 2019, 'The Adoption of BEPS in Hong Kong Special Administrative Region', in Sadiq K; Sawyer A; McCredie B (ed.), Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Countries, Fiscal Publications, Birmingham, pp. 89 - 105, http://www.accountingeducation.com/subsites/fiscalpublications/BEPS/index.html

Xu Y, 2019, 'The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System', in Harris P; de Cogan D (ed.), Studies in the History of Tax Law, Volume 9, Hart Publishing, pp. 493 - 528, http://dx.doi.org/10.5040/9781509924967.ch-018

Yan Xu , 2017, 'China', in Littlewood M; Elliffe C (ed.), Capital Gains Taxation: A Comparative Analysis of Key Issues, Edward Elgar, pp. 168 - 195, https://www.e-elgar.com/shop/capital-gains-taxation

Xu Y, 2017, 'China’s ‘Stir Fry’ of Environmentally Related Taxes and Charges: Too Many Cooks at Work', in Milne J (ed.), Environmental Taxation and the Law – The International Library of Law and the Environment Series, Edward Elgar

Xu Y, 2017, 'Energy Taxation and Competition Law Constraints in China', in Ezcurra MV (ed.), State Aids, Taxation and the Energy Sector, Thomson Reuters Aranzadi, Spain, pp. 357 - 373, https://www.tirant.com/derecho/libro/state-aids-taxation-and-the-energy-sector-villar-ezcurra-marta-9788491353553

Yan Xu , 2017, 'The State Salt Monopoly in China: Ancient Origins and Modern Implications', in Harris P; de Cogan D (ed.), Studies in The History of Tax Law, Volume 8, Hart Publishing, Oxford, pp. 513 - 537, https://www.bloomsbury.com/au/studies-in-the-history-of-tax-law-volume-8-9781509908370/

Xu Y, 2017, 'Urbanization and the Right of Living: the Role of Property Tax in the Case of Hong Kong', in Xie Z (ed.), Real Estate Tax: Law and Policy, Taiwan Yuanzhao Publishing House, Taipei, pp. 365 - 385

Xu Y, 2016, 'Will China’s Outward Initiatives Impact on China’s Tax Law System?', in Wolff L-C; Xi C; Chan J (ed.), Legal Dimensions of China’s Belt and Road Initiative, Wolters Kluwer (Law & Business), pp. 275 - 303, https://www.pbookshop.com/legal-dimensions-of-china-s-belt-and-road-initiative-9789887741206.html

Xu Y, 2015, 'A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China', in Harris P; de Cogan D (ed.), Studies in the History of Tax Law, Volume 7, Hart Publishing, Cambridge, pp. 393 - 420, http://dx.doi.org/10.5040/9781782257929.ch-013

Xu Y, 2014, 'Features of Hong Kong Tax Law and the Application of GAAR in Combatting Tax Avoidance in Hong Kong', in Shi Z (ed.), China Tax Law Review, China Taxation Press, Beijing, pp. 215 - 244

Xu Y, 2013, 'Land Tax Without Land and Land Without Land Tax: A History of Land Tax in China', in Tiley J (ed.), Studies in the History of Tax Law, Volume 6, Hart Publishing, pp. 523 - 556, https://www.bloomsburyprofessional.com/uk/studies-in-the-history-of-tax-law-volume-6-9781782253204/

Xu Y, 2012, 'Development and Practice of the Hong Kong Income Tax Law: Anxiety behind Success', in Xiong W (ed.), Tax Law and Case Review, Volume 3, Yuanzhao Publishing, Taipei, pp. 17 - 34

Xu Y, 2012, 'Environmental Taxation in China: the Greening of an Emerging Economy', in Milne J; Andersen M (ed.), Handbook of Research on Environmental Taxation, Edward Elgar, Cheltenham, United Kingdom, pp. 303 - 320, https://www.e-elgar.com/shop/handbook-of-research-on-environmental-taxation

Xu Y; Krever R, 2012, 'Hong Kong', in Lang M; Pistone P; Schuch J; Staringer C; Storck A (ed.), Tax Rules in Non-Tax Agreements, IBFD, Netherlands, pp. 403 - 425, https://www.ibfd.org/IBFD-Products/Tax-Rules-Non-Tax-Agreements#tab_0

Cullen R; Xu Y, 2011, 'Conspectus', in Green Taxation in East Asia, pp. 1 - 27, http://dx.doi.org/10.4337/9781849806138.00009

Xu Y, 2011, 'China’s Taxation System in a Constitutional Perspective', in Fu H; Zhu G (ed.), Constitutional Rights and Constitutional Polity: Studies of Contemporary Constitutional Issues in China, Hong Kong University Press, Hong Kong, pp. 317 - 338

Xu Y, 2011, 'China’s VAT Experience', in Tax Analysts (ed.), The VAT Reader: What a Federal Consumption Tax Would Mean for America, Tax Analysts, Arlington, VA, pp. 319 - 333, http://www.taxhistory.org/www/features.nsf/Articles/CC76D307B727B865852578310059FFD2?OpenDocument

Xu Y, 2011, 'Environmental Taxation in China: The Case of Transport Fuel Taxation', in Cullen R; VanderWolk J; Xu Y (ed.), Green Taxation in East Asia, Edward Elgar, pp. 28 - 66

Xu Y, 2010, 'Mediation and Tax Administrative Reconsideration in China', in Xu X (ed.), Chinese Experience in Mediation, Xiamen University Press, pp. 109 - 120, http://en.cnki.com.cn/Article_en/CJFDTotal-SIFA201000011.htm

Xu Y, 2009, 'History of Taxation Law in China', in Yang Y (ed.), Legal History of the People’s Republic of China, Social Sciences Academic Press, Beijing, pp. 259 - 266

Edited Books

Xu Y, (ed.), 2023, VAT in the Digital Era: Unilateral and Multilateral Options for Reform, Oxford University Press, Oxford, UK, https://global.oup.com/academic/product/vat-in-the-digital-era-9780198888307?cc=au&lang=en&#

Xu Y; Cullen R; VanderWolk J, (eds.), 2011, Green Taxation in East Asia, Edward Elgar, Cheltenham, United Kingdom, https://www.e-elgar.com/shop/green-taxation-in-east-asia

Journal articles

Xu Y, 2022, 'A MULTILATERAL OPTION FOR VAT IN INTERNATIONAL TRADE?', International and Comparative Law Quarterly, 71, pp. 857 - 888, http://dx.doi.org/10.1017/S0020589322000331

Xu Y, 2022, 'Distributive Justice and Income Taxation: Is Hong Kong Special?', British Tax Review, 2022, pp. 172 - 201

Xu Y, 2022, 'INCOME TAX LAW DESIGN AND EQUITY: LESSONS FROM HONG KONG', Singapore Journal of Legal Studies, pp. 128 - 154, https://search.informit.org/doi/10.3316/informit.570684976132467

Xu Y, 2022, 'The Administrative Foundations of the Chinese Fiscal State Wei Cui Cambridge: Cambridge University Press, 2022 288 pp. £85.00 ISBN 978-1-108-49142-6', The China Quarterly, 252, pp. 1320 - 1322, http://dx.doi.org/10.1017/s0305741022001540

Xu Y; Krever R, 2021, 'VAT Compliance Burdens in the OECD and China', British Tax Review, 2021, pp. 328 - 350, https://uk.westlaw.com/Document/IC1698B50F47611EBA09AE3D9E8E703B1/View/FullText.html

Xu Y; Zhao Z, 2021, 'CHINA’S NEW REGIME FOR TAXING EXPATRIATE INCOME: TIGHTENING THE SCREWS OR VINTAGE WINE IN A NEW BOTTLE?', Canadian Tax Journal, 69, pp. 953 - 979, http://dx.doi.org/10.32721/ctj.2021.69.3.itp

Xu Y; Noked N, 2020, 'Proposal for Voluntary Disclosure Procedures in China', Journal of Tax Administration, 6, pp. 190 - 212, http://jota.website/index.php/JoTA/article/view/266

Xu Y, 2018, 'China's General Antiavoidance Rule and Its Commitment to the Exchange of Information', Tax Notes International, 91, pp. 345 - 358

Xu Y, 2018, 'Red China's Green Ambition: Using Taxation and Emissions Trading to Address Pollution', Tax Notes International, 89, pp. 793 - 799, https://www.taxnotes.com/tax-notes-international/tax-reform/red-chinas-green-ambition-using-taxation-and-emissions-trading-address-pollution/2018/02/26/26w4c

Xu Y, 2018, 'Simple and Competitive: Proposed Tax Measures in Hong Kong', Tax Notes International, 89, pp. 455 - 461, https://www.taxnotes.com/tax-notes-international/tax-reform/simple-and-competitive-proposed-tax-measures-hong-kong/2018/01/29/26sgx

XU Y, 2017, 'Convergence and Divergence : China's Development Path to a Modern Tax System', Australian Journal of Asian Law, 18, pp. 1 - 18, https://search.informit.com.au/fullText;dn=20181958;res=AGISPT

Xu Y, 2017, 'Foreign Tax Credits and the Complexity of Tax Law: China as a Case Study', Australian Tax Review, 46, pp. 120 - 136

Xu Y, 2016, 'Urbanisation and the Right to Housing: the Role of Property Tax', Peking University Journal on Economic Law, 17, pp. 84 - 99

Xu Y; Krever R, 2016, 'Applying VAT to Financial Services in China: Opportunities for China and Lessons for the World?', Australian Tax Review, 45, pp. 38 - 49, https://www.westlaw.com.au/maf/wlau/app/document?docguid=Ia981839ed09511e5b852c5e14c55196a&tocDs=AUNZ_AU_JOURNALS_TOC&isTocNav=true&startChunk=1&endChunk=1

Bill B; Yan X, 2016, 'Chinese Tax Policy and the Promotion of Agricultural Cooperatives and Environmental Protection', Australian Tax Forum: a journal of taxation policy, law and reform, 31, pp. 649 - 669, https://www.taxinstitute.com.au/tiausttaxforum/chinese-tax-policy-and-the-promotion-of-agricultural-cooperatives-and-environmental-protection

Xu Y, 2014, 'Key Questions Regarding Chinese Tax Law', Tax Notes International, 76, pp. 1111 - 1113, http://dx.doi.org/10.4319/lo.2012.57.1.0293

Butcher B; Yan X, 2014, 'Chinese Cooperatives and Environmental Social Responsibility', The Chinese Economy, 47, pp. 63 - 80, http://dx.doi.org/10.2753/CES1097-1475470403

Xu Y, 2013, 'The Application of General Anti-tax Avoidance Rules in Hong Kong', International Taxation in China, 4, pp. 18 - 23

Xu Y, 2012, 'China's Turnover Taxation in the Pre-VAT Period: 1949-93', World Journal of VAT/GST Law, 1, pp. 149 - 157, http://dx.doi.org/10.5235/WJOVL.1.2.149

Xu Y, 2011, 'Addressing the Hidden Costs of Automobile Use in China: The Potential Role of Tax', Australian Tax Forum: a journal of taxation policy, law and reform, 26, pp. 693 - 718, https://search.informit.com.au/documentSummary;dn=610139199864635;res=IELBUS

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