By Associate Professor Yan Xu

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

Xu Y, 2011, 'China’s ‘Stir Fry’ of Environmentally Related Taxes and Charges: Too Many Cooks at Work', Journal of Environmental Law, 23, pp. 255 - 283, http://dx.doi.org/10.1093/jel/eqr004

Xu Y; Halkyard A, 2010, 'The Impact of the Global Financial Crisis on Broadly Based Indirect Taxation: A Chinese Case Study', eJournal of Tax Research, 8, pp. 188 - 214, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/paper5_v8n2.pdf

Yan X; Halkyard A, 2010, 'The Impact of the Global Financial Crisis on Broadly Based Indirect Taxation: A Chinese Case Study', EJOURNAL OF TAX RESEARCH, 8, pp. 188 - 214

Xu Yan , 2010, 'Putting the 'Value Added' in China's VAT', Tax Notes International, 58, pp. 487 - 497, https://www.taxnotes.com/tax-notes-international/value-added-taxation/putting-value-added-chinas-vat/2010/05/10/s69s

Xu Y, 2010, 'Green Taxation in China: A Possible Consolidated Transport Fuel Tax to Promote Clean Air', Fordham Environmental Law Review, 21, pp. 295 - 343, https://www.jstor.org/stable/44175579?seq=1#metadata_info_tab_contents

Xu Y, 2010, 'Reforming Value Added Tax in Mainland China: A Comparison with the EU', Revenue Law Journal, 20, pp. 96 - 126, https://rlj.scholasticahq.com/article/6716-reforming-value-added-tax-in-mainland-china-a-comparison-with-the-eu

Xu Y, 2009, 'No Taxation without Representation: China’s Taxation History and its Political-Legal Development', Hong Kong Law Journal, 39, pp. 515 - 540, https://heinonline.org/HOL/P?h=hein.journals/honkon39&i=519

Xu Y, 2007, 'The Income Tax System: A Basis of Limited Government', Journal of Macau Studies, 10, pp. 54 - 62

Xu Y, 2006, 'Taxation and Constitutionalism in China', Hong Kong Law Journal, 36, pp. 365 - 389, https://heinonline.org/HOL/P?h=hein.journals/honkon36&i=369

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