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Edited by Mona Hymel, Larry Kreiser, Janet E. Milne and Hope Ashiabor

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Edited by Mona Hymel, Larry Kreiser, Janet E. Milne and Hope Ashiabor

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Edited by Mona Hymel, Larry Kreiser, Janet E. Milne and Hope Ashiabor

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Edited by Mona Hymel, Larry Kreiser, Janet E. Milne and Hope Ashiabor

Although the world faces many environmental challenges, climate change continues to demand attention. This timely book explores ways in which market-based instruments and complementary policies can help countries meet their climate change goals. The chapters explore carbon pricing and other tax and non-tax measures, offering useful market-based perspectives that can help inform the many climate policy decisions that lie ahead.
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Edited by Mona Hymel, Larry Kreiser, Janet E. Milne and Hope Ashiabor

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Conclusion

Fostering Environmental Protection

Alice Pirlot

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Alice Pirlot

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.
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Alice Pirlot

In comparison to traditional BTAs, environmental BTAs have had a much more recent history. The analysis of political proposals in favour of environmental BTAs illustrates that they are based on theoretical foundations that differ slightly from traditional BTAs, namely Ricardo’s theory of comparative advantage and the theory of absolute advantage. Environmental BTAs’ political history also shows that some steps have already been taken in support of the development of the environmental dimension of BTAs (e.g. the US Superfund tax). This chapter first analyses the economic history of environmental BTAs (Section 1). Second, it discusses their political development (Section 2). Finally, this chapter offers an overview of environmental BTAs’ theoretical foundations (Section 3). Keywords: economic & political history; theoretical foundations; revised theory of comparative advantage; theory of legitimate absolute advantage; US Superfund tax

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History and theoretical foundations of traditional BTAs

Fostering Environmental Protection

Alice Pirlot

The history of BTAs has been largely unexplored by the literature. Nevertheless, the historical analysis of traditional BTAs may contribute to a better understanding of BTAs’ main purpose and WTO legal limits to their adoption. This chapter discusses the historical development of BTAs against the background of the removal of tariffs, from Ricardo’s economic theory on free trade to more recent views expressed at the political level since the mid-20th century. This chapter first analyses BTAs’ economic foundations (Section 1). Second, the political history of BTAs is discussed (Section 2). Finally, this chapter offers an overview of BTAs’ main theoretical foundations (Section 3). Keywords: economic & political history; theoretical foundation; Ricardo; theory of comparative advantage; theory of absolute advantage

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Legal framework of environmental BTAs

Fostering Environmental Protection

Alice Pirlot

This chapter concentrates on the legal framework surrounding environmental BTAs, drawing attention to the peculiarities of environmental taxes in comparison to traditional BTAs. The integration of environmental considerations into BTAs indeed raises additional legal questions, both within and beyond WTO law. This chapter first analyses the compatibility of environmental BTAs with the ‘traditional’ WTO law provisions surrounding BTAs (Section 1). Among other legal issues, this chapter highlights the controversial views surrounding the eligibility of taxes on process and production methods (PPMs) for BTAs. Second, it takes a broader perspective and discusses GATT Article XX and other non-WTO relevant legal provisions, including principles of international environmental and tax law (Section 2). Keywords: process and production methods (PPMs); GATT Article XX; extraterritoriality; common but differentiated responsibility (CBDR); tax sovereignty