Environmental Border Tax Adjustments and International Trade Law: Fostering Environmental Protection

Posted: 1 Nov 2019

See all articles by Alice Pirlot

Alice Pirlot

University of Oxford - Said Business School; Catholic University of Louvain (UCL)

Date Written: October 1, 2017

Abstract

The book is structured around three main topics: the rationale, the tax design and the legal framework of environmental border tax adjustments. This three-fold analysis gives an overview of the legal issues that should be considered before the adoption of environmental border taxes, including carbon tax adjustments. The critical approach to the arguments surrounding traditional and environmental border tax adjustments allows for detailed legal analysis going beyond the question of their compatibility with WTO law, while also reviewing the economic argument.

Keywords: Border Carbon Taxes; Border Carbon Tax Adjustments; Border Environmental Adjustments; WTO Law

Suggested Citation

Pirlot, Alice, Environmental Border Tax Adjustments and International Trade Law: Fostering Environmental Protection (October 1, 2017). Available at SSRN: https://ssrn.com/abstract=3471788

Alice Pirlot (Contact Author)

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

Catholic University of Louvain (UCL) ( email )

Place Montesquieu, 3
Louvain-la-Neuve, 1348
Belgium

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