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Economics shapes environmental pricing theory, but the law translates theory into reality. This research review examines and discusses carefully selected classic and cutting-edge articles from around the world that delve into the legal design features of environmental tax instruments, how governments define the legal authority to use environmental taxation, complex interactions with WTO law and the legal conundrums of border tax adjustments. These influential articles cover a wide range of environmental and legal issues that recur across continents, with carbon taxes and climate change taking centre stage as important case studies. This timely review is an essential resource for those working in the field, whether they are trained in law, economics, political science, environmental science or public finance.

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Research Reviews

In the last twenty years a critically important debate has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules.

This research review draws upon the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law.

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Research Reviews