Faculty of Business Administration
Business Economics

Commodity Taxation and the Environment under Origin and Destination Principles

Prof. Eden S. H. Yu
Dean, Faculty of Commerce
Hong Kong Chu Hai College


The impact of a point-by-point tariff/tax reform on the environment under the origin-based or destination-based tax principle is examined. The policy reform under the origin-based principle can raise the optimal pollution tax and hence improve the environment, whereas the consumption demand and pollution are strongly substitutable, whereas the reform under the destination-based principle lowers the optimal pollution tax and hence worsens the environment. Nonetheless, when the consumption demand and pollution exhibit weak substitutes or even complements, the tariff/tax reform results in less environmental deterioration under the destination-based principle.

(This is the joint work with Chi-Chur Chao from Deakin University, Australia)

Date: October 23, 2014 (Thursday)

Time: 11:00~12:30

Venue: Faculty of Business Administration, E22-1003

A Short Biography of Prof. Yu
Mr. Eden Yu obtained his PhD degree in economics from Washington University, St. Louis, USA. He used to work as a full professor of economics at Louisiana State University, and a chair professor at the Chinese University of Hong Kong and at the City University of Hong Kong. He was a department head and an associate dean at the City University of Hong Kong, and now is Dean of the Faculty of Commerce at Hong Kong Chu Hai College.

Prof. Yu is a highly productive economist publishing more than 150 academic papers in various international SSCI journals and many of his works appear in top economics journals. He is among international leading scholars in the fields of international economics, economic development, microeconomic theory, and environmental and energy economics. He is also the distinguished professor in Zhejiang University and in several other major Mainland universities.

Prof. Yu serves as a founding editor, guest editor, associate editor, or editorial board member for SSCI or leading field journals such as The World Economy, Pacific Economic Review, Journal of Real Estate Finance and Economics, Review of Development Economics, Journal of International Trade and Economic Development, International Review of Economics and Finance, Review of International Economics, Asia Pacific Journal of Accounting and Economics etc.