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Analysis on Conflicts of China’s Coal Tax Reform

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  • Wang, Dong

Abstract

This paper investigates the conflicts which are resulted from coal tax reform in China from economic and public policy perspectives. An analytical framework involving actors, values, interests and institution has been applied. China’s central government eagers to achieve fiscal revenue increase, environmental protection and energy conversation goals by a good governance of coal system. As a traditional and feasible policy instrument, taxation is regarded for dealing with energy issues in politics and governance. However, coal tax reform proposal has induced many controversies in China. The causes of that include value conflicts of all actors, competing interests of all parties and institutional barriers of economic, politics and legislation. Therefore, the government cannot regulate coal issues only through taxation. The case reveals that good governance on coal cannot be achieved only by economic tools as the coal system contains so high stake and involves so many players.

Suggested Citation

  • Wang, Dong, 2012. "Analysis on Conflicts of China’s Coal Tax Reform," MPRA Paper 43750, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:43750
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    File URL: https://mpra.ub.uni-muenchen.de/43750/1/MPRA_paper_43750.pdf
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    References listed on IDEAS

    as
    1. Ross Garnaut, 2010. "Principles and Practice of Resource Rent Taxation," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 43(4), pages 347-356, December.
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    More about this item

    Keywords

    energy tax; coal tax regime; policy instrument; energy conflicts;

    JEL classification:

    • Q38 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Government Policy (includes OPEC Policy)
    • Q32 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Exhaustible Resources and Economic Development
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy

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