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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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Fostering Environmental Protection

Alice Pirlot

This bibliography only contains references to secondary sources (books, chapters in edited collections, articles, working papers and Ph.D. dissertations).

1.    BOOKS

Aalberts, Tanja E., Constructing Sovereignty between Politics and Law (Routledge 2012).

Asakura, Hironori, World History of the Customs and Tariffs (WCO 2003).

Bakker, Anuschka, Tax and the Environment: A World of Possibilities (IBFD 2009).

Baldwin, Robert E., Nontariff Distortions of International Trade (George Allen & Unwin Ltd 1970).

Bank, Steven A., From Sword to Shield. The Transformation of the Corporate Income Tax, 1861 to Present (OUP 2010).

Bank, Steven A., Anglo-American Corporate Taxation. Tracing the Common Roots of Divergent Approaches (CUP 2011).

Bermejo, Roberto, Handbook for a Sustainable Economy (Springer 2014).

Bethlehem, Daniel, McRae, Donald & Neufeld, Rodney, The Oxford Handbook of International Trade Law (OUP 2009).

Bhala, Raj, International Trade Law: Interdisciplinary Theory and Practice (Lexis Law Publishing 2008).

Black, John, Hashimzade, Nigar & Myles, Gareth, A Dictionary of Economics (OUP 2012).

Bonin, Holger, Generational Accounting. Theory and Application (Springer 2001).

Brack, Duncan, Grubb, Michael & Craig, Windram, International Trade and Climate Change Policies (Earthscan 2000).

Brandstetter, Patricia, ‘Taxes Covered’: A Study of Article 2 of the OECD Model Tax Conventions (IBFD 2011).

Brokelind, Cécile (ed.), Principles of Law: Function, Status and Impact in EU Tax Law (IBFD 2014).

Brunnée, Jutta & Toope, Stephen J., Legitimacy and Legality in International Law. An Interactional Account, Cambridge Studies in International and Comparative Law (CUP 2010).

Camilleri, Joseph A. & Falk, Jim, The End of Sovereignty? The Politics of a Shrinking and Fragmenting World (Edward Elgar Publishing 1992).

Choi, Won-Mog, ‘Like Products’ in International Trade Law – Towards a Consistent GATT/ WTO Jurisprudence (OUP 2003).

Chow, Daniel C.K. & Schoenbaum, Thomas J., International Trade Law: Problems, Cases and Materials (Wolters Kluwer Law & Business 2013).

Condon, Bradly J., Environmental Sovereignty and the WTO. Trade Sanctions and International Law (Transnational Publishers 2006).

Condon, Bradly J. & Sinha, Tapen, The Role of Climate Change in Global Economic Governance (OUP 2013).

Conrad, Christiane R., Processes and Production Methods (PPMs) in WTO Law. Interfacing Trade and Social Goals (OUP 2012).

Cook, Graham, A Digest of WTO Jurisprudence on Public International Law Concepts and Principles (CUP 2015).

de la Feria, Rita, The EU VAT System and the Internal Market (IBFD 2009).

de Sadeleer, Nicolas, Environmental Principles. From Political Slogans to Legal Rules (OUP 2002).

De Schutter, Olivier, Trade in the Service of Sustainable Development. Linking Trade to Labour Rights and Environmental Standards (Hart Publishing 2015).

Deane, Felicity, Emissions Trading and WTO Law. A Global Analysis (Edward Elgar Publishing 2015).

Ecker, Thomas, A VAT/GST Model Convention (IBFD Doctoral Series 2013).

Eicher, Theo S., Mutti, John H. & Turnovsky, Michelle H., International Economics (Routledge 2009).

Eisenstein, Louis, The Ideologies of Taxation (Harvard University Press 2000; first published by Roland Press Co. 1961).

Epps, Tracey & Green, Andrew James, Reconciling Trade and Climate: How the WTO Can Help Address Climate Change (Edward Elgar Publishing 2010).

Farrell, Jennifer E., The Interface of International Trade Law and Taxation (26 IBFD Doctoral Series 2013).

Faure, Michael, L’analyse économique du droit de l’environnement (Bruylant 2007).

Folsom, Ralph, Principles of International Trade (West Academic Publishing 2014).

Franchetti, Matthew J. & Apul, Defne, Carbon Footprint Analysis: Concepts, Methods, Implementation, and Case Studies (CRC Press 2012).

Gale, Robert, Barg, Stephan & Gillies, Alexander, Green Budget Reform: An International Casebook of Leading Practices (Earthscan 1995).

Gomes, Leonard, The Economics and Ideology of Free Trade: A Historical Review (Edward Elgar Publishing 2003).

Goyal, Anupam, The WTO and International Environmental Law: Towards Conciliation (OUP 2006).

Grando, Michelle T., Evidence, Proof, and Fact-Finding in WTO Dispute Settlement (OUP 2009).

Grapperhaus, Ferdinand H.M., Tax Tales from the Second Millennium (IBFD 2009).

Hall, Robert E. & Rabushka, Alvin, The Flat Tax (Hoover Institution Press, Stanford University 1995).

Harris, Peter Andrew, Corporate/Shareholder Income Taxation and Allocating Taxing Rights between Countries. A Comparison of Imputation Systems (IBFD 1996).

Healy, John C. & Schadewald, Michael S., 2012 Multistate Corporate Tax Guide Vol. II (Sales/Use Tax) (CCH Wolters Kluwer Business 2012).

Herbain, Charlène Adline, VAT Neutrality (Promoculture Larcier 2015).

Holzer, Kateryna, Carbon-Related Border Adjustment and WTO Law (Edward Elgar Publishing 2014).

Howse, Robert, The WTO System: Law, Politics & Legitimacy (Cameron May 2007).

Hufbauer, Gary Clyde, Fundamental Tax Reform and Border Tax Adjustments (Institute for International Economics 1996).

Hufbauer, Gary Clyde, Charnovitz, Steve & Kim, Jisun, Global Warming and the World Trading System (Peterson Institute for International Economics 2009).

Infanti, Anthony C. & Crawford, Bridget J. (eds.), Critical Tax Theory: An Introduction (CUP 2009).

Jackson, John H., Sovereignty, the WTO, and Changing Fundamentals of International Law (CUP 2006).

Jeffery, Ramon, The Impact of State Sovereignty on Global Trade and International Taxation (Kluwer Law International 1968, 1999).

Joyce, Richard, Competing Sovereignties (Routledge 2012).

Kelman, Mark, A Guide to Critical Legal Studies (Harvard University Press 1987).

Klöpffer, Walter & Grahl, Birgit, Life Cycle Assessment (LCA): A Guide to Best Practice (Wiley 2014).

Krasner, Stephen D., Sovereignty: Organized Hypocrisy (Princeton University Press 1999).

Kraus, Christiane, Import Tariffs as Environmental Policy Instruments (Springer 2000).

Lang, Michael, Herdin, Judith & Hofbauer, Ines (eds.), WTO and Direct Taxation (Linde Verlag 2005).

Lang, Michael, Herdin-Winter, Judith & Hofbauer-Steffel, Ines (eds.), The Relevance of WTO Law for Tax Matters (Linde Verlag 2006).

Leal-Arcas, Rafael, Climate Change and International Trade (Edward Elgar Publishing 2013).

Lester, Simon, Mercurio, Bryan & Davies, Arwel, World Trade Law: Text, Materials and Commentary (Hart 2012).

Macmillan, Fiona, WTO and the Environment (Sweet & Maxwell 2001).

Maneshi, Andrea, Comparative Advantage in International Trade. A Historical Perspective (Edward Elgar Publishing 1998).

McConville, Mike & Chui, Wing Hong, Research Methods for Law (Edinburgh University Press 2007).

Meade, James E., The Structure and Reform of Direct Taxation (Routledge 2013; first published 1978).

Melischek, Christian A., The Relevant Market in International Economic Law. A Comparative Antitrust and GATT Analysis (CUP 2012).

Mill, John Stuart, Principles of Political Economy with Some of their Applications to Social Philosophy (Longmans, Green and Co. 1848), available at <>.

Milne, Janet E. & Andersen, Mikael Skou (eds.), Handbook of Research on Environmental Taxation (Edward Elgar Publishing 2012).

Neto, Paulo Penteado, International Trade Subsidy Rules and Tax and Financial Export Incentives: From Limitations on Fiscal Sovereignty to Development-inducing Mechanisms (authorHouse 2012).

Nielsen, Laura, The WTO, Animals and PPMs (Martinus Nijhoff Publishers 2007).

Pigou, Arthur C., The Economics of Welfare (Macmillan 1930), available at <>.

Qureshi, Asif H., Interpreting WTO Agreements (CUP 2015).

Ricardo, David, On the Principles of Political Economy and Taxation (John Murray 1817).

Ricardo, David, On Protection to Agriculture (London William Clowes John Murray, Albermarle-Street 1822).

Ricardo, David, The Works and Correspondence of David Ricardo (Pamphlets and Papers 1815–1823, ed. Piero Sraffa with the Collaboration of M.H. Dobb, Liberty Fund 2005, Vol. 4), available at <>.

Sadowsky, Marilyne, Droit de l’OMC, droit de l’Union européenne et fiscalité directe (Larcier 2013).

Schefer, Krista Nadakavukaren, Social Regulation in the WTO. Trade Policy and International Legal Development (Edward Elgar Publishing 2010).

Schenk, Alan & Oldman, Olivier, Value Added Tax: A Comparative Approach (CUP 2006).

Seligman, Edwin R.A., A Study of the History, Theory and Practice of Income Taxation at Home and Abroad (The Macmillan Company 1911), available at <>.

Sinn, Hans-Werner, The New Systems Competition (Blackwell 2003).

Smith, Adam, An Inquiry into the Nature and Causes of the Wealth of Nations (Edwin Cannan, Methuen & Amp, 1776 Library of Economics and Liberty 1904), available at <>.

Snape, John & de Souza, Jeremy, Environmental Taxation Law: Policy, Contexts and Practice (Ashgate Publishing 2006).

Steichen, Alain, Manuel de droit fiscal. Droit fiscal général (Saint Paul 2006).

Terra, Ben J.M. & Wattel, Peter J., European Tax Law (Wolters Kluwer 2012).

Terra, Ben & Kajus, Julie, A Guide to the European VAT Directives. Introduction to European VAT 2012 (IBFD 2013, Vol. 1).

Thuronyi, Victor, Comparative Tax Law (Kluwer Law International 2003).

Trebilcock, Michael, Howse, Robert & Eliason, Antonia, The Regulation of International Trade (4th edn. Routledge 2013).

van Brederode, Robert F., Systems of General Sales Taxation: Theory, Policy and Practice (Kluwer Law International 2009).

Van Calster, Geert, International and EU Trade Law. The Environmental Challenge (Cameron May 2000).

Van Damme, Isabelle, Treaty Interpretation by the WTO Appellate Body (OUP 2009).

Van den Bossche, Peter & Zdouc, Werner, The Law and Policy of the World Trade Organization (CUP 2013).

van Schaik, Louise G., EU Effectiveness and Unity in Multilateral Negotiations. More than the Sum of Its Parts? (Palgrave Macmillan 2013).

Vogel, Klaus, Klaus Vogel on Double Taxation Conventions: A Commentary to the OECD-, UN- and US Model Conventions for the Avoidance of Double Taxation on Income and Capital (Kluwer Law International 1997).

Vranes, Erich, Trade and the Environment: Fundamental Issues in International Law, WTO Law, and Legal Theory (OUP 2009).

Watson, James K.R., The WTO and the Environment. Development of Competence beyond Trade (Routledge 2013).

Westin, Richard A., Environmental Tax Initiatives and Multilateral Trade Agreements: Dangerous Collisions (Kluwer Law International 1997).

Wold, Chris, Gaines, Sanford & Block, Greg, Trade and the Environment. Law and Policy (Carolina Academic Press 2005).

Wolfrum, Rüdiger, Stoll, Peter-Tobias & Hestermeyer, Holger P. (eds.), WTO – Trade in Goods, Max Planck Commentaries on World Trade Law, Vol. 5 (Martinus Nijhoff Publishers 2011).

Zleptnig, Stefan, Non-Economic Objectives in WTO Law. Justification Provisions of GATT, GATS, SPS and TBT Agreements (Martinus Nijhoff Publishers 2010).


Arcuri, Alessandra, ‘Law and Economics of the SPS Agreement: A Critical Perspective’, in: Geert Van Calster & Denise Prévost (eds.), Research Handbook on Environment, Health and the WTO (Edward Elgar Publishing 2013), 164–206.

Antimiani, Alessandro, Costantini, Valeria, Martini, Chiara, Salvatici, Luca & Tommasino, Maria Cristina, ‘Carbon Leakage and Trade Adjustment Policies’, in: Valeria Costantini & Massimiliano Mazzanti (eds.), The Dynamics of Environmental and Economic Systems. Innovation, Environmental Policy and Competitiveness (Springer 2013), 25–43.

Brown, Catherine & Mintz, Jack, ‘On the Relationship between International Tax Neutrality and Non-Discrimination Clauses under Tax Treaties for Source-Based Taxes’, in: Michael Lang, Pasquale Pistone et al. (eds.), Tax Treaties: Building Bridges between Law and Economics (IBFD 2010), 581–605.

Carlson, George, ‘Origin Principle’, in: Joseph J. Cordes, Robert D. Ebel & Jane G. Gravelle (eds.), The Encyclopedia of Taxation & Tax Policy (The Urban Institute Press 2005), 283–284.

Charnovitz, Steve, ‘Article I and Annex A SPS’, in: Rüdiger Wolfrum, Peter-Tobias Stoll & Anja Seibert-Fohr (eds.), WTO – Technical Barriers and SPS Measures (Koninklijke Brill 2007), 375–391.

Cleveland, Sarah H., ‘Human Rights Sanctions and the World Trade Organization’, in: Francesco Francioni (ed.), Environment, Human Rights and International Trade (Hart Publishing 2001), 199–261.

Cnossen, Sijbren, ‘Commentary on “Value Added Tax and Excises”’, in: Stuart Adam et al (eds.), Dimensions of Tax Design. The Mirrlees Review (OUP 2010), 370–386.

Cottier, Thomas & Shariff, Nashina, ‘International Trade and Climate Change’, in: Geert Van Calster & Denise Prévost (eds.), Research Handbook on Environment, Health and the WTO (Edward Elgar Publishing 2013), 413–447.

Crawford, Ian, Keen, Michael & Smith, Stephen, ‘Value Added Tax and Excises’, in: Stuart Adam et al (eds.), Dimensions of Tax Design. The Mirrlees Review (OUP 2010), 275–362.

Ekardt, Felix & Schmeichel, Andrea, ‘Border Adjustments, WTO Law and Climate Protection’, in: Claudia Dias Soares, Janet Milne, Hope Ashiabor & Kurt Deketelaere (eds.), Critical Issues in Environmental Taxation (OUP 2010), 737–760.

Ekins, Paul & Speck, Stefan, ‘Impacts on Competitiveness: What Do We Know from Modeling?’, in: Janet E. Milne & Mikael Skou Andersen (eds.), Handbook of Research on Environmental Taxation (Edward Elgar Publishing 2012), 377–396.

Englisch, Joachim, ‘VAT/GST and Direct Taxes: Different Purposes’, in: Michael Lang, Peter Melz & Eleonor Kristoffersson (eds.), Value Added Tax and Direct Taxation: Similarities and Differences (IBFD 2009), 1–34.

Francioni, Francesco, ‘Chapter VI. Extraterritorial Application of Environmental Law’, in: Karl Matthias Meessen (ed.), Extraterritorial Jurisdiction in Theory and Practice (Kluwer Law International 1996), 122–146.

Fullerton, Don, ‘Why Have Separate Environmental Taxes?’, in: James M. Poterba (ed.), Tax Policy and the Economy (MIT Press 1996, Vol. 10), 33–70.

Garbarino, Carlo, ‘Hybrid Taxes and the Distinction between VST/GST and Direct Taxes: The Case of IRAP’, in: Michael Lang, Peter Melz & Eleonor Kristoffersson (eds.), Value Added Tax and Direct Taxation: Similarities and Differences (IBFD 2009), 169–184.

Helminen, Marjaana, ‘Chapter 17: The Principle of Elimination of Double Taxation under EU Law – Does It Exist?’, in: Cécile Brokelind (ed.), Principles of Law: Function, Status and Impact in EU Tax Law (IBFD 2014), 391–412.

Herrera, Pedro M., ‘Legal Limits on the Competence of Governments in Spain’, in: Janet Milne, Kurt Deketelaere, Larry Kreiser & Hope Ashiabor (eds.), Critical Issues in Environmental Taxation. International and Comparative Perspectives (OUP 2008), 111–123.

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Hudec, Robert E., ‘“Like Product”: The Differences in Meaning in GATT Article I and III’, in: Thomas Cottier & Petros C. Mavroidis (eds.), Regulatory Barriers and the Principle of Non-Discrimination in World Trade Law (The University of Michigan Press 2000), 101–123.

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Jogarajan, Sunita, ‘The Drafting of the 1925 League of Nations Resolutions on Tax Evasion’, in: Peter Harris & Dominic de Cogan, Studies in the History of Tax Law (Hart 2015, Vol. 7), 253–292.

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Pauwelyn, Joost, ‘Carbon Leakage Measures and Border Tax Adjustments under WTO Law’, in: Geert Van Calster & Denise Prévost (eds.), Research Handbook on Environment, Health and the WTO (Edward Elgar Publishing 2013), 448–506.

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