Taxation for a Sustainable Environment
Taxation Law Research Programme (TLRP)
Have you ever wondered what role taxation can play in addressing environmental degradation? And what is Hong Kong’s unique position within this global and regional environmental framework?
Beyond its primary purpose of revenue generation, taxation is used by governments as a lever to steer the economy and society. Archie Parnell, Professor of Law at Jindal Global University Law School, and guest speaker Professor Christine Loh, Chief Development Strategist at Hong Kong University of Science and Technology, will explore the crucial role of taxes and other forms of carbon pricing in confronting climate change, pollution, loss of biodiversity and other environmental degradations.
Topics covered will include:
☑ An analysis of key international climate agreements (the UN Framework Convention on Climate Change, Kyoto Protocol, and Paris Agreement) with a focus on nationally determined contributions (NDCs), and the integration of tax strategies into national climate plans.
☑ A comparison of the NDCs of the top three greenhouse gas emitters (China, the US, and India), as well as Hong Kong and Singapore, and an assessment of implications of the US withdrawal from the Paris Agreement.
An evaluation of carbon pricing mechanisms—carbon taxes, tax subsidies, emission trading systems
(voluntary/mandatory), and carbon border adjustment mechanisms—defining their operation and GHG coverage.
☑ Comparative carbon pricing and taxation in China (including Hong Kong), the US, India, and Singapore, positioning them within global carbon pricing strategies.
☑ An examination of other environmental taxes and fees, as well as excises, local fees and polluter-pays penalties of China (including Hong Kong), and the US, putting these costs in context of relevant international agreements on air pollution, ozone, hazardous waste, and biodiversity.
An exploration of future directions in environmental taxation.
Who Should Attend?
This introductory level program is designed for individual, including in-house practitioners, counsels, and postgraduate commerce or law students who seek a foundational understanding of the role taxes and other pricing mechanisms play in addressing environmental degradation. It offers a particular focus on Hong Kong within its regional and global context.
Topics covered will include:
An analysis of key international climate agreements (the UN Framework Convention on Climate Change, Kyoto Protocol, and Paris Agreement) with a focus on nationally determined contributions (NDCs), and the integration of tax strategies into national climate plans.
A comparison of the NDCs of the top three greenhouse gas emitters (China, the US, and India), as well as Hong Kong and Singapore, and an assessment of implications of the US withdrawal from the Paris Agreement.
An evaluation of carbon pricing mechanisms—carbon taxes, tax subsidies, emission trading systems (voluntary/mandatory), and carbon border adjustment mechanisms—defining their operation and GHG coverage.
Comparative carbon pricing and taxation in China (including Hong Kong), the US, India, and Singapore, positioning them within global carbon pricing strategies.
An examination of other environmental taxes and fees, as well as excises, local fees and polluter-pays penalties of China (including Hong Kong), and the US, putting these costs in context of relevant international agreements on air pollution, ozone, hazardous waste, and biodiversity.
An exploration of future directions in environmental taxation.
Course Fee: HK$800 per person (Payment link will be provided after successful registration. Course Fee is non-refundable.)
Enquiries: Candy Ip at aiiflhku@hku.hk (mailto:aiiflhku@hku.hk)
Presenters
Professor of Law at Jindal Global University Law School in India; (AIIFL Fellowship: 7-9 November 2025 / 9 April 2025)
Former AIIFL Visiting Fellow and Chief Development Strategist at Hong Kong University of Science and Technology; (AIIFL Fellowship: 7-9 November 2025)