By Associate Professor Yan Xu

Journal articles

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

Conference Papers

Xu Y, 2024, 'Fiscal Decentralisation in Fiscally Centralised States', Bali, Indonesia, presented at The Conference on Aspects of Tax Administration and Economic Development, Bali, Indonesia, 05 November 2024 - 06 November 2024

Xu Y, 2024, 'Green Levies and Constitutional Boundaries', Stellenbosch, South Africa, presented at 25th Global Conference on Environmental Taxation, Stellenbosch, South Africa, 18 September 2024 - 20 September 2024

Xu Y, 2024, 'A History of Land Tax in China', Oxford, UK, presented at Oxford Faculty of Law Seminar, Oxford, UK, 10 May 2024

Xu Y, 2024, 'ESG in Tax: A G20 Carbon Pricing Agreement', SMU Yong Pung How School of Law, Singapore, presented at SMU – Edinburgh Environmental, Social, Governance and Taxation Conference, SMU Yong Pung How School of Law, Singapore, 08 April 2024

Xu Y, 2024, 'State Obligations under Global Tax Measures and Investment Treaties', Qatar University, presented at The 3rd Annual Conference on Fiscal Policy & Economic Development, Qatar University, 06 February 2024 - 08 February 2024

Xu Y, 2024, 'Defining China in International Tax Law Making', Melbourne, presented at ATTA 35th Annual Conference, Melbourne, 18 January 2024 - 19 January 2024

Xu Y, 2023, 'China and International Tax Lawmaking', University of California, presented at California Irvine School of Law Symposium on The Impact of China on the Future of International and Transnational Law, University of California, 15 September 2023 - 16 September 2023

Xu Y, 2023, 'A G20 Minimum Carbon Price', Paris, presented at 24th Global Conference on Environmental Taxation, Paris, 06 September 2023 - 08 September 2023

Xu Y, 2023, 'International Tax Avoidance and CSR', San Juan, presented at Law and Society Annual Conference 2023, San Juan, 01 June 2023 - 04 June 2023

Xu Y, 2023, 'Tax and Corporate Social Responsibility', University of Coimbra, Portugal, presented at International Colloquium on Taxing Income and Consumption: Past, Present and Future, University of Coimbra, Portugal, 11 April 2023 - 13 April 2023

Xu Y; Walpole M, 2023, 'International Consistency in VAT Administration', Sydney, presented at 15th International Conference on Tax Administration “Tax Administration: Evolution or Revolution”, Sydney, 04 April 2023, http://dx.doi.org/10.26190/unsworks/28431

Xu Y; Weng X, 2023, 'Corporate Social Responsibility and International Tax Governance', Melbourne, presented at Society of Corporate Law Academics (ScoLA) 2023 Annual Conference, Melbourne, 05 February 2023, http://dx.doi.org/10.26190/unsworks/28439

Xu Y; Weng X, 2023, 'Tax with Corporate Social Responsibility?”', Brisbane, presented at Australasian Tax Teachers Association (ATTA) 34th Annual Conference, Brisbane, 19 January 2023, http://dx.doi.org/10.26190/unsworks/28435

Xu Y; Walpole M, 2022, 'The Holy Grail of International Consistency in VAT Administration', Sydney, presented at UNSW School of Accounting, Auditing and Taxation International Workshop on VAT in a Digitalised Era, Sydney, 07 November 2022, http://dx.doi.org/10.26190/unsworks/28436

Xu Y, 2022, 'Blockchain and its Implications for Tax Administration in China', Bangkok, online, presented at United Nations ESCAP Conference on “The Digitalization of Tax Administrations in Asia and the Pacific”, Bangkok, online, 26 October 2022, http://dx.doi.org/10.26190/unsworks/28433

Xu Y; Sprague G; Schön W; Daurer V; Legendre X; Nobre L; Pinkernell R; Sattler A, 2022, 'Big Data and Tax – Domestic and International Taxation of Data Driven Business', Berlin, Germany, presented at International Fiscal Association (IFA) Congress 2022, Berlin, Germany, 04 September 2022

Xu Y, 2022, 'The Uneasy Development and Implications of the First Income Tax Law in Modern China: 1912-1937', Cambridge, UK, presented at University of Cambridge Centre for Tax Law Tax Law History Conference XI, Cambridge, UK, 04 July 2022, http://dx.doi.org/10.26190/unsworks/28437

Xu Y, 2022, 'Bad Debt and Insolvency in VAT/GST Law Globally: Approaches in Other Jurisdictions', Vienna and online, presented at WU Institute for Austrian and International Tax Law Conference on “Court of Justice of the European Union: Recent VAT Case Law”, Vienna and online, 19 January 2022, http://dx.doi.org/10.26190/unsworks/28430

Xu Y, 2022, 'Distributive Justice and Income Taxation: Is Hong Kong Special', Christchurch and online, presented at Australasian Tax Teachers Association (ATTA) 33th Annual Conference, Christchurch and online, 19 January 2022, http://dx.doi.org/10.26190/unsworks/28434

Xu Y, 2021, 'A Multilateral Agreement on Carbon Pricing and Implications for Developing Countries', online, presented at HKU Faculty of Law Asian Institute of International Financial Law and Taxation Law Research Programme Public Seminar, online, 17 November 2021, http://dx.doi.org/10.26190/unsworks/28429

Xu Y; Tran-Nam B, 2021, 'Goods and Services Tax: Australian Experience and Comparative Analysis', Kerala and online, presented at The Gulati Institute of Finance and Taxation International Seminar on India’s Experience with GST, Kerala and online, 12 November 2021, http://dx.doi.org/10.26190/unsworks/28432

Xu Y, 2021, 'A Global Minimum Carbon Price and the Developing Countries', online, presented at University of Ferrara Department of Law and Capital University of Economics and Business School of Law International Tax Forum on OECD/G20 Inclusive Frameworks on International Taxation, online, 05 November 2021, http://dx.doi.org/10.26190/unsworks/28440

Xu Y, 2021, 'Digital Revolution? Blockchain as a Driver for the Rule of Law in Tax Administration: The China Case', Sydney and online, presented at 14th International Conference on Tax Administration “New Frontiers in Managing Revenue Systems”,, Sydney and online, 03 November 2021, http://dx.doi.org/10.26190/unsworks/28428

Xu Y, 2021, 'Global Green Tax Reform and Environmental Justice: The Carbon Border Tax', Groningen, online, presented at 22nd Global Conference on Environmental Taxation, Groningen, online, 23 September 2021, http://dx.doi.org/10.26190/unsworks/28441

Xu Y, 2021, 'Distributive Justice and Income Taxation: Is Hong Kong Special?', online, presented at European Association of Law & Economies 2021 Conference, online, 09 September 2021

Xu Y, 2021, 'Comment on Tax Incentives and Concessions relating to Environmental Protection', online, presented at Monash University Law School International Conference on Critical Junctures/Perspectives – a Call for New Voices in Tax Reform, online, 15 July 2021 - 16 July 2021

Xu Y, 2021, 'Implications of Blockchain Technology for Tax Administration in China', online, presented at Asian Development Bank Institute (ADBI) Conference on Taxation in the Digital Economy, online, 27 January 2021

Xu Y; Noked N, 2020, 'Proposal for Voluntary Disclosure Procedures in China', online, presented at 16th Annual Conference of the Asian Law and Economics Association, online, 12 December 2020

Xu Y, 2020, 'International Taxation during the Global Pandemic', online, presented at UTDT School of Law and Masters in Tax Law Program Public Lecture, online, 14 October 2020

Xu Y, 2020, 'Application of the Arm’s Length Principle in the Digital Era: A Comparative Perspective', Hobart, presented at ATTA Annual Conference 2020, Hobart, 22 January 2020, http://dx.doi.org/10.26190/unsworks/28438

Xu Y, 2020, 'Application of the Arm’s Length Principle in the Digital Era: A Comparative Perspective', Hobart, presented at ATTA 32nd Annual Conference 2020, Hobart, 22 January 2020 - 24 January 2020

Xu Y, 2019, 'Taxing Road Transport Fuels: A Comparison of (Re)design Issues in Australia and China', Sydney, presented at USYD-CUHK Partnership 2nd International Workshop on Incentive Based Instruments for Pollution Control in China and Australia, Sydney, 09 December 2019

Xu Y, 2019, 'Comments on Collecting the Rent from MNE Profits’', London, UK, presented at Inaugural Global Tax Forum (London School of Economics Law School), London, UK, 25 October 2019

Xu Y, 2019, 'Environmental Taxation in China: the Greening of an Emerging Economy', Hong Kong SAR, China, presented at USYD-CUHK Partnership First International Workshopon Incentive Based Instruments for Pollution Control in China and Australia, Hong Kong SAR, China, 07 June 2019

Xu Y, 2019, 'Cross-border Tax Dispute Resolution: Is Arbitration a Choice for China', Beijing, China, presented at International Conference on Tax Issues in the post-BEPS Era (Beijing University of International Business and Economics School of Law), Beijing, China, 13 April 2019

Xu Y, 2019, 'Legal Certainty and Cross-border Tax Dispute Resolution in the Greater Bay Area', Macau SAR, China, presented at The 47th Shizi Gate Legal Forum (Macau University of Science and Technology Faculty of Law), Macau SAR, China, 29 March 2019

Xu Y, 2018, 'The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System', Cambridge, UK, presented at Cambridge Centre for Tax Law Tax Law History Conference IX, Cambridge, UK, 09 July 2018

Xu Y, 2018, 'Indirect Taxation on Cross-border Trade in Digital Services: China’s Approach', Cambridge, US, presented at Harvard Law School Institute for Global Law and Policy 2018 Conference, Cambridge, US, 02 June 2018

Xu Y, 2018, 'Indirect Taxation on Trade in Digital Services: Seeking Legal Certainty for Technology Innovation', Seoul, Korea, presented at The 15th Asian Law Institute (ASLI) Conference: Law into the Future, Seoul, Korea, 10 May 2018, http://dx.doi.org/10.26190/unsworks/28444

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