Analyzing the Impacts of Carbon-Motivated Border Tax Adjustment to China's Industrial Exports - A CGE Based Simulation

2010 ◽  
Author(s):  
Keting Shen ◽  
Gang Li
Keyword(s):  
Border Tax Adjustment

A DEFENCE OF PRESENT BORDER TAX ADJUSTMENT PRACTICES

1979 ◽  
Vol 32 (4) ◽  
pp. 481-492
Author(s):  
KEN MESSERE
Keyword(s):  
Border Tax Adjustment

scholarly journals Carbon-related border tax adjustment: mitigating climate change or restricting international trade?

2011 ◽  
Vol 10 (4) ◽  
pp. 497-525 ◽  
Author(s):  
CHRISTINE KAUFMANN ◽  
ROLF H. WEBER
Keyword(s):  
Practical Importance ◽  
Carbon Taxes ◽  
National Treatment ◽  
Trading System ◽  
Environmental Objectives ◽  
Process Compliance ◽  
Treatment Principle ◽  
Energy Taxes ◽  
Proportionality Test ◽  
Border Tax Adjustment

AbstractBorder tax adjustments in the form of carbon taxes on products from countries with lax environmental production standards or in the form of a required participation in an emissions allowances' trading system have become a heavily debated issue under WTO law. Such an adjustment might be permissible if energy taxes as indirect taxes are applied on inputs during the production process. Compliance with the Most Favoured Nation principle has less practical importance than the not-yet settled likeness discussion under the National Treatment principle. Consequently, since the compatibility of carbon-related border tax adjustment measures is partly contested, potential justifications such as the conservation of exhaustible national resources or the protection of health (Art. XX GATT) become relevant. The application of the necessity and proportionality test requires that carbon measures are tailored so as to substantially contribute to the achievement of environmental objectives and do not create any arbitrary or unjustified discrimination.

On the strategic use of border tax adjustments as a second-best climate policy measure

2014 ◽  
Vol 20 (4) ◽  
pp. 539-560 ◽  
Author(s):  
Charles F. Mason ◽  
Edward B. Barbier ◽  
Victoria I. Umanskaya
Keyword(s):  
Climate Change ◽  
Carbon Stock ◽  
Policy Instrument ◽  
Time Frame ◽  
Policy Measure ◽  
Developed Country ◽  
Second Best ◽  
Border Tax Adjustments ◽  
Long Time ◽  
Border Tax Adjustment

AbstractWe investigate the interaction between a developed country that imports a carbon-intensive product, such as electricity, and a transitioning economy that exports the product. Production of the good generates a transboundary externality related to climate change; if this externality is priced improperly, the application of a feed-in tariff or border tax adjustment can provide an indirect policy instrument. We analyze the application of such a measure in a stark model where the importing country cares about climate-related damages while the exporting country does not; this can be viewed as reflecting a scenario where the (developed) importing country is more concerned about climate change than is the (transitioning) exporting economy. Because climate change will occur over a long time frame, the problem is dynamic. In this modeling context, we describe the manner in which the (second-best) tariff-cum-border tax adjustment relates to the carbon stock.

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