Associate Professor Yan Xu
- PhD in Law, The University of Hong Kong
- MSc in Taxation, The University of Oxford
- LLB & MPhil in Law, Wuhan University
Yan Xu听is听Scientia Associate Professor of Tax Law at the University of New South Wales (UNSW) Business School. Prior to joining UNSW in September 2019, she was a tenured Associate Professor at the Chinese University of Hong Kong Faculty of Law. She has been a Fulbright Senior Research Scholar at Columbia Law School and has received prestigious international academic fellowships from institutions including the University of Cambridge, New York University, and the University of Melbourne. She has published extensively in leading international journals, including British Tax Review, Canadian Tax Journal, International and Comparative Law Quarterly, and the Journal of Environmental Law. The book, VAT in the Digital Era (Oxford University Press, 2023), which she served as sole editor, is among the first studies to analyse critical issues in international GST/VAT law in the digital age. Yan has presented papers at high-level international conferences and delivered invited presentations for prominent organisations, including the Australian Commonwealth Treasury, the International Fiscal Association, and the United Nations ESCAP. She has successfully secured several highly competitive government grants, including the Australian Research Council (ARC) Discovery Projects and the Hong Kong Research Grants Council General Research Fund (equivalent to the ARC Discovery Projects). Her research interests include comparative tax law and policy, international taxation, and environmental taxation.听听听
- Publications
- Media
- Grants
- Awards
- Research Activities
- Engagement
- Teaching and Supervision
Competitive Government Grants:
- Lead CI, 鈥淪ustainable Fiscal Federalism and Reform of the GST Distribution System鈥, Australian Research Council (ARC),听Discovery Projects 2023, DP230100702 (A$194,807, 2023-2025);
- Principal Investigator, 鈥淚ndirect Taxation and the Digital Economy: Challenges and Responses in China鈥, Hong Kong Research Grants Council (RGC), General Research Fund 2019 (No. 14613619,听HK$491,000, withdrawal due to moving to UNSW);
- Principle Investigator, 鈥淭ax Reform, the Rule of Law and Representative Government鈥, Fulbright-Hong Kong RGC, Senior Research Scholar Award 2014-15 (HK$496,504);
- Principle Investigator, 鈥淭axation and Development: Case Study of China鈥, Hong Kong RGC, Early Career Scheme 2015 (No. 24607815, HK$598,016));
- Co-investigator, 鈥淕reenhouse Gas Emissions Trading in China: Insights from the EU鈥檚 Experience鈥, Hong Kong RGC, General Research Fund 2017 (No. 14634116, HK$427,992);
- Participating Investigator, 鈥淢itigating Tax Barriers to Trade and Investment between Australia and the People鈥檚 Republic of China鈥, Australian Research Council Linkage Grant (2012-15, A$198,550);
- Co-investigator, 鈥淢anaging the Globalisation of Water Services in a World Affected by Climate Change鈥, WUN Research Development Fund (2013-15, HK$546,000);
- Co-investigator, 鈥淓urope-Hong Kong Tax Treaties鈥, Eurasia Pacific Uninet Multilateral Project听(2013-14, HK$114,000).
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Internal Grants:
- Lead CI, 鈥淎 Multilateral Response to Global GST/VAT Challenges of the Digitalised Economy鈥, UNSW Business School CLMR Spring Research Grant听(2021, A$10,000);
- Lead CI, 鈥淭axing Road Transport Fuel: Making Taxation an Effective Tool for Climate Action鈥, UNSW Digital Grid Futures Institute, Interdisciplinary Seed Funding Award 2020听(A$30,000);
- Principle Investigator, 鈥淭he Impact of the Global Campaign against Tax Avoidance on Hong Kong鈥, CUHK United College Lee Hysan Foundation Research Grant (2018-19, HK$30,000);
- Principle Investigator, 鈥淎chieving a More Equitable Development: the Role of Taxation鈥, CUHK Faculty of Law Direct Research Grant听(2013-2014, HK$30,500);
- Principle Investigator, 鈥淓nduring Echoes in a Changing Landscape: Lessons from China鈥檚 Tax History鈥, CUHK Faculty of Law Direct Research Grant听(2012-2013, HK$59,104).
- Scientia Fellowship Award (Level D) by UNSW Sydney (2023);
- Scientia Fellowship Award (Level D) by UNSW Sydney (2019);
- Fulbright Senior Research Scholar Award (valued at A$100,000) by the US Department of State and Hong Kong Research Grants Council (RGC) (2014-15) in connection听with听a Fulbright Visiting Fellow at Columbia University School of Law and an invited visitor to the NYU International Taxation Program;听
- Research scholarship by the Institute for Global Law and Policy of Harvard Law School (2014);听
- Visiting Fellowship at the University of Cambridge Faculty of Law (2014);
- International scholarship by Brown University International Advanced Research Institute (2013);
- Abe Greenbaum Fellowship by UNSW School of Taxation and Business Law (2012);
- OeAD Scholarship听by the Austrian Federal Government (2008-2009).
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TaxCOOP (Canada-based NGO), documentary interview on tax competition, 8 July 2020听and film documentary on 鈥淔ast & Furious Race to the Bottom鈥 (released 15-16 October);
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Public media consultations:听Tax Analysts,听The Economist,听Wolters Kluwer,听China Law & Practice,听Phoenix TV,听South China Morning Post,听International Taxation Review.听