Climate Change Policy and EconomicsCorporate Taxation and AvoidanceEU Law and Policy Analysis
Diheng Xu
2026.3.23Bulletin for International Taxation
Abstract
This article assesses the feasibility of introducing a carbon tax in China to complement existing environmental taxes and the emission trading system (ETS). It argues that a carbon tax could address current policy limitations, respond to the EU Carbon Border Adjustment System (CBAM), and support China’s dual carbon goals through a coherent, legally grounded roadmap.
Citation format
XU, Diheng. The introduction of a carbon tax in China: A legal analysis. Bulletin for International Taxation, 2026, 80(3).