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The Introduction of a Carbon Tax in China: A Legal Analysis

Diheng Xu

Bulletin for International Taxation2026https://doi.org/10.59403/126v4barticle
ABDC B
Weight
0.50

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.

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https://doi.org/https://doi.org/10.59403/126v4b

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@article{diheng2026,
  title        = {{The Introduction of a Carbon Tax in China: A Legal Analysis}},
  author       = {Diheng Xu},
  journal      = {Bulletin for International Taxation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/126v4b},
}

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The Introduction of a Carbon Tax in China: A Legal Analysis

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.