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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 4: Tax design of environmental BTAs

Fostering Environmental Protection

Alice Pirlot

Extract

In contrast to traditional BTAs, there is no commonly agreed definition of environmental BTAs. Environmental BTAs are here defined by reference, and in comparison, to the essential features of traditional BTAs (Section 1). Moreover, environmental BTAs may be described by means of their tax design. Some models of environmental BTAs copy the structure of excise duties and VAT. Other models are inspired by policy measures that have been implemented or proposed in the US, the EU and Australia (Section 2). This chapter discusses traditional environmental excise duty models, models based on the US Superfund & ODC taxes, CO2 tax models, the models of the carbon-added tax and environmental VAT. Finally, all models of environmental BTAs are characterised by similar tax design issues as far as the valuation of the imported products is concerned, the risks of abuse and the allocation of the revenue derived from the tax (Section 3). Keywords: traditional environmental excise duty model; US Superfund & ODC taxes; CO2 tax models; carbon-added tax; environmental VAT

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