Resource Tax Reform in China: What Can it Do for Climate Change?

The article provides an overview of the introduction of policy documents and legislation aimed to implement the Intended Nationally Determined Contribution (INDC) of China in 2016. It considers whether the resource tax design could aid China build a low-carbon, energy-efficient industrial system and meet its national plan on climate change. It discusses the use of domestic programmes by China to penalise air pollution and confront resource misuse.