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Environmental Border Tax Adjustments and International Trade Law

Fostering Environmental Protection

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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Chapter 3: Tax design of traditional BTAs

Fostering Environmental Protection

Alice Pirlot

Extract

This chapter highlights BTAs’ distinguishing features in comparison to other trade-related measures. As their name indicates, BTAs are border tax adjustments. Each concept (‘border’; ‘tax’; ‘adjustment’) informs the essence of BTAs (Section 1). Aside from this conceptual definition, countries’ practices also permit BTAs to be understood in terms of tax design, which is crucial for the development of environmental BTAs. Traditional models of BTAs include EU VAT and excise duties systems as well as US sales taxes (Section 2). Keywords: VAT; excise duties; retail sales taxes; GATT 1968 Report; OECD 1970 Report

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