Border Tax Adjustments Under GATT and EC Law and General Implications for Environmental Taxes
Author : Paul Demaret
Publisher :
Page : 65 pages
File Size : 21,12 MB
Release : 1994
Category :
ISBN :
Author : Paul Demaret
Publisher :
Page : 65 pages
File Size : 21,12 MB
Release : 1994
Category :
ISBN :
Author : Dana Ruddigkeit
Publisher :
Page : 0 pages
File Size : 28,38 MB
Release : 2013
Category :
ISBN :
The article addresses border tax adjustment from the perspective of world trade law. This classical instrument of foreign trade provides a level playing field for certain goods by adjusting the indirect taxes and charges to the level of the destination country. Particular problems have arisen with environmental charges. The structure of the article reflects the development of the scientific debate on border tax adjustments. The controversy of the nineties was about the adjustment of environmental taxes, which do not charge a product as such but the resources exhausted in the process of production. The article demonstrates that those taxes are to be numbered among the adjustable indirect taxes. The current debate deals with the expenses European producers have to bear due to the European Emission Trading Scheme. It is demonstrated that those expenses are in the same way adjustable as regular environmental taxes. Thus border tax adjustment on its own becomes important as an instrument of environmental policies. This is because environmental charges can only have an effect on the exhaustion of global resources, if they do not affect global competition in favour for countries that do not pursue environmental policies. Though, in adherence to the Most Favoured Nation Clause adjustments for environmental charges can only be made schematically without considering the environmental policy or the stage of development in the country of origin. However, a justification pursuant to Art. XX GATT would allow a more flexible application of border tax adjustments.
Author : Sebastiano Garufi
Publisher :
Page : 31 pages
File Size : 19,80 MB
Release : 2014
Category :
ISBN :
In recent decades environmental protection and more generally global warming have attracted great political concern. In this respect taxes can be some valid governmental tools to pursue specific environmental purposes, as well as to create incentives to change unsustainable patterns of production and consumption into "green" ones. This paper first discusses about the role that taxes can play as a political instrument to stimulate responsible behaviours and illustrates some internationally shared principles regarding environmental policies. Then it provides for a definition of "Border Tax Adjustments" ("BTA") in order to focus on whether the application of BTA with a view to implement some friendly-environment policies may be in contravention with international trade law, as provided for in the GATT. The analysis concludes that even if BTA are generally admitted, under the destination principle, in the WTO context, there still remain some difficult issues to be solved. Adjustments imposed by States in order to pursue environmental goals should comply with all the requirements set forth in the GATT, but the lack of clear definitions and the case-by-case approach taken by the WTO case-law cannot give a clear answer to the question as to whether BTA for environmental purposes are consistent with international trade law. A solution to the problem might therefore reside in a case-by-case approach, in a broader international cooperation and in more enhanced market solutions (i.e. consumers should prefer environmental-friendly products to polluting ones).
Author : C. Kraus
Publisher : Springer Science & Business Media
Page : 257 pages
File Size : 40,67 MB
Release : 2013-06-29
Category : Business & Economics
ISBN : 940159614X
The theoretical claims for eco-tariffs are rigorously analyzed within a unified framework formed of an international trade model enriched with both a domestic and a global externality. During the course of the analysis the model is modified to analyze an array of contexts for which eco-tariffs have been claimed to improve environmental quality or welfare. The circumstances and conditions are characterised under which such tariffs can be shown to improve environmental quality and social welfare, taking account of general equilibrium effects. The theoretical results are applied in a policy analysis of eco-tariffs and other trade instruments in the context of domestic and global environmental policy in order to assess the relevance of the eco-tariffs that have been subjected to the theoretical analysis. Finally, the GATT/WTO rules and regulations are presented, since to date these have banned the use of eco-tariffs. The rules and regulations are mapped against the theoretical results to show which rules ought to be changed.
Author : Alice Pirlot
Publisher : Edward Elgar Publishing
Page : 351 pages
File Size : 47,61 MB
Release : 2017-10-27
Category : Law
ISBN : 1786435519
This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.
Author : Gary Clyde Hufbauer
Publisher : Peterson Institute
Page : 116 pages
File Size : 29,74 MB
Release : 1996
Category : Business & Economics
ISBN :
Author : Ian W.H. Parry
Publisher : International Monetary Fund
Page : 22 pages
File Size : 31,44 MB
Release : 2021-09-27
Category : Business & Economics
ISBN : 1513594540
This Climate Note discusses the rationale, design, and impacts of border carbon adjustments (BCAs), charges on embodied carbon in imports potentially matched by rebates for embodied carbon in exports. Large disparities in carbon pricing between countries is raising concerns about competitiveness and emissions leakage, and BCAs are a potentially effective instrument for addressing such concerns. Design details are critical, however. For example, limiting coverage of the BCA to energy-intensive, trade-exposed industries facilitates administration, and initially benchmarking BCAs on domestic emissions intensities would help ease the transition for emissions-intensive trading partners. It is also important to consider how to apply BCAs across countries with different approaches to emissions mitigation. BCAs are challenging because they pose legal risks and may be at odds with the differentiated responsibilities of developing countries. Furthermore, BCAs provide only modest incentives for other large emitting countries to scale carbon pricing—an international carbon price floor would be far more effective in this regard.
Author : Ulrike Will
Publisher : BRILL
Page : 419 pages
File Size : 23,18 MB
Release : 2019-07-29
Category : Law
ISBN : 9004391053
In Climate Border Adjustments and WTO Law, Ulrike Will develops a convincing reform proposal for a climate border adjustment (BA) on imports within the EU Emission Trading System (ETS), which would be immune to disputes at the WTO and comply with international climate agreements while remaining economically feasible and straightforward to implement.
Author : Raymond H. C. Luja
Publisher : Intersentia nv
Page : 317 pages
File Size : 37,62 MB
Release : 2003
Category : Subsidies
ISBN : 905095278X
This book enables readers with a tax background to place taxation in the perspective of trade subsidy regulation. For experts in the field of EC state aid regulation and/or the WTO Subsidies Agreement it provides insight in certain tax aspects of both regimes.
Author : David Roodman
Publisher : Routledge
Page : 201 pages
File Size : 32,90 MB
Release : 2014-04-08
Category : Business & Economics
ISBN : 1134189095
Every year, the world's governments spend over US $700 billion subsidizing activities that harm the environment. The Natural Wealth of Nations shows how cutting these wasteful subsidies can actually boost the economy, save tax and help the environment. By raising taxes on harmful activities like air pollution whilst cutting taxes on payrolls and profits, pollution is discouraged and both work and investment boosted. In a comprehensive global survey, The Natural Wealth of Nations provides examples from Sweden to Spain to Malalysia of the growing number of countries that are successfully using these market-based approaches to clean up their environments. This is an accessible, practical book offering concrete proposals for cleaning up the world?s environment and overcoming ecological ignorance.