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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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Bibliography

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 <http://www.econlib.org/library/Mill/mlP65.html>.

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 <http://www.econlib.org/library/NPDBooks/Pigou/pgEW.html>.

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 <http://oll.libertyfund.org/title/205/38614/885295>.

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 <https://www.library.cornell.edu/>.

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 <http://www.econolib.org/library/Smith/smWN13.htlm>.

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).

2.    CHAPTERS IN EDITED COLLECTIONS

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.

Hoerner, J. Andrew, ‘Taxing Pollution’, in: Elizabeth Cook & Reynaldo Forte (eds.), Ozone Protection in the United States: Elements of Success (World Resources Institute 1996), 39–54.

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.

Jackson, John H., ‘Sovereignty: Outdated Concept or New Approaches’, in: Wenhua Shan, Penelope Simons & Dalvinder Singh (eds.), Redefining Sovereignty in International Economic Law (Hart Publishing 2008), 3–26.

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.

Kulovesi, Kati, ‘Climate Change and Trade: At the Intersection of Two International Legal Regimes’, in: E.J. Hollo et Michael Mehling (eds.), Climate Change and the Law (Springer 2013), 441–445.

Lassudrie-Duchêne, Bernard & Ünal-Kesenci, Deniz, ‘L’avantage comparatif, notion fondamentale et controversée’, L’Economie Mondiale en 2002 (La découverte 2001), 90–104.

Lennard, Michael, ‘The GATT 1994 and Direct Taxes: Some National Treatment and Related Issues’, in: Michael Lang, Judith Herdin & Ines Hofbauer (eds.), WTO and Direct Taxation (Linde Verlag 2005), 73–101.

Lipsey, Robert E., ‘Measuring International Trade in Services’, in: Marshall B. Reinsdorf & Matthew J. Slaughter (eds.), International Trade in Services and Intangibles in the Era of Globalization (University of Chicago Press 2009), 27–70.

Lorenzmeier, Stefan, ‘WTO and Human Rights’, in: Norman Weiß & Jean-Marc Thouvenin (eds.), The Influence of Human Rights on International Law (Springer 2015), 147–166.

Metcalf, Gilbert E., ‘Life Cycle versus Annual Perspectives on the Incidence of a Value Added Tax’, in: James M. Poterba (ed.), Tax Policy and the Economy (MIT Press 1994, Vol. 8).

Millar, Rebecca, ‘Jurisdictional Reach of VAT’, in: Richard Krever (ed.), VAT in Africa (Pretoria University Law Press 2008), 175–214.

Nollkaemper, André, ‘Rethinking States’ Rights to Promote Extra-territorial Environmental Values’, in: Friedl Weiss, Erik M.G. Denters & Paul J.I.M. de Waart (eds.), International Economic Law with a Human Face (Kluwer Law International 1998), 175–201.

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.

Peters, Cees, ‘International Tax Neutrality and Non-Discrimination: Plea for a More Explicit Dialogue between the State and the Market’, in: Michael Lang, Pasquale Pistone et al. (eds.), Tax Treaties: Building Bridges between Law and Economics (IBFD 2010), 607–628.

Petersmann, Ernst-Ulrich, ‘International Trade Law and International Environmental Law: Environmental Taxes and Border Tax Adjustment in WTO Law and EC Law’, in: Richard L. Revesz, Phillipe Sands & Richard B. Stewart (eds.), Environmental Law, the Economy, and Sustainable Development (CUP 2000), 127–155.

Pirlot, Alice, ‘Environmental Border Tax Adjustments (BTAs): A Critical Analysis’, in: Jan De Bruyne, Michaël de Potter de ten Broeck & Isabelle Van Hiel (eds.), Policy Within and Through Law (Maklu 2015), 107–120.

Quirico, Ottavio, ‘Primary Sovereign Rights or Secondary Environmental Duties? Critical International Law Issues Raised by the Extraterritorial Application of the EU Emission Trading System in the Aviation Sector’, in: Christine Bakker & Francesco Francioni (eds.), The EU, the US and Global Climate Governance (Ashgate Publishing 2014), 143–160.

Read, Robert, ‘Process and Production Methods and the Regulation of International Trade’, in: Nicholas Perdikis & Robert Read (eds.), The WTO and the Regulation of International Trade. Recent Trade Disputes between the European Union and the United States (Edward Elgar Publishing 2005), 239–266.

Regan, Donald H., ‘How to Think about PPMs (and Climate Change)’, in: Thomas Cottier et al. (eds.), International Trade Regulation and the Mitigation of Climate Change. World Trade Forum (CUP 2009), 97–123.

Regan, Donald H., ‘Regulatory Purpose in GATT Article III, TBT Article 2.1, the Subsidies Agreement, and Elsewhere: Hic et Ubique’, in: Geert Van Calster & Denise Prévost (eds.), Research Handbook on Environment, Health and the WTO (Edward Elgar Publishing 2013), 41–78.

Reyes-Knoche, Susanne & Arend, Katrin, ‘Article XX lit. d GATT’, in: Rüdiger Wolfrum, Peter-Tobias Stoll & Anja Seibert-Fohr (eds.), WTO – Technical Barriers and SPS Measures (Koninklijke Brill 2007), 125.

Rodi, Michael & Ashiabor, Hope, ‘Legal Authority to Enact Environmental Taxes’, in: Janet E. Milne & Mikael Skou Andersen (eds.), Handbook of Research on Environmental Taxation (Edward Elgar Publishing 2012), 59–81.

Rodi, Michael, Schlegelmich, Kai & Mehling, Michael, ‘Designing Environmental Taxes in Countries in Transition: a Case Study of Vietnam’, in: Janet E. Milne & Mikael Skou Andersen (eds.), Handbook of Research on Environmental Taxation (Edward Elgar Publishing 2012), 122–138.

Rubini, Luca, ‘Subsidies for Emissions Mitigation under WTO Law’, in: Geert Van Calster & Denise Prévost (eds.), Research Handbook on Environment, Health and the WTO (Edward Elgar Publishing 2013), 561–635.

Scott, Joanne, ‘Territorial Sovereignty and Territorial Extension in an Inter-Connected World’, in: Richard Rawlings, Peter Leyland & Alison Young (eds.), Sovereignty and the Law: Domestic, European and International Perspectives (OUP 2013), 269–285.

Shaffer, Gregory C., ‘The Nexus of Law and Politics: The WTO’s Committee on Trade and Environment’, in: Richard H. Steinberg (ed.), The Greening of Trade Law (Rowman & Littlefield Publishers 2002), 81–114.

Silvestre, Martha J. Rutsel, ‘Extraterritorial Taxation in International Law’, in: Karl M. Meessen (ed.), Extraterritorial Jurisdiction in Theory and Practice (Kluwer Law International 1996), 19–38.

Soares, Claudia Dias, ‘Earmarking Revenues from Environmentally Related Taxes’, in: Janet E. Milne & Mikael Skou Andersen (eds.), Handbook of Research on Environmental Taxation (Edward Elgar Publishing 2012), 102–121.

Speck, Stefan, Summerton, Philip, Lee, Daniel & Wiebe, Kirsten, ‘Chapter 5. Environmental Taxes and ETRs in Europe: The Current Situation and a Review of the Modelling Literature’, in: Stefan Speck & Paul Ekins (eds.), Environmental Tax Reform (ETR): A Policy for Green Growth (Oxford Scholarship Online 2011), 99–130.

Stiglitz, Joseph, ‘Sharing the Burden of Saving the Planet: Global Social Justice for Sustainable Development: Lessons from the Theory of Public Finance’, in: Joseph Stiglitz & Mary Kaldor (eds.), The Quest for Security: Protection without Protectionism and the Challenge of Global Governance (Columbia University Press 2013), 161–204.

Terra, Ben J.L., ‘Chapter 8, Excises’, in: Victor Thuronyi (ed.), Tax Law Design and Drafting (IMF 1996).

Van Calster, Geert ‘Amerikanen, eskimo’s en konijnen – extraterritorialiteit en milieuwetgeving’, in: Kurt Deketelaere, Michael Faure & Gaëtan Verhoosel (eds.), Grensoverschrijdende milieuproblemen: uitdagingen voor de nationale en internationale rechtsorde (Intersentia 1998), 111–129.

Van Calster, Geert, ‘Animal Welfare, the EU and the World Trade Organization – Member States’ Sovereignty between a Rock and a Hard Place?’, in: Anton Vedder (ed.), The World Trade Organisation and Concerns Regarding Animals and Nature (Wolf Legal Publishers 2003), 61–85.

Van Calster, Geert, ‘Topsy-turvy: the European Court of Justice and Border (Energy) Tax Adjustments – Should the WTO Follow Suit?’, in: Janet Milne, Kurt Deketelaere, Larry Kreiser & Hope Ashiabor (eds.), Critical Issues in Environmental Taxation: International and Comparative Perspectives (OUP 2003), 311–341.

Van Calster, Geert, ‘Climate Change Taxes, Emissions Trading, and International Trade Law’, in: Marjan Peeters & Kurt Deketelaere (eds.), EU Climate Change Policy. The Challenge of New Regulatory Initiatives (Edward Elgar Publishing 2006), 205–219.

Van Thiel, Servaas, ‘General Report’, in: Michael Land, Judith Herdin-Winter, Ines Hofbauer-Steffel (eds.), WTO and Direct Taxation (Linde Verlag 2005), 13–47.

Vanberg, Viktor J., ‘Competition among Governments: The State’s Two Roles in a Globalized World’, in: Young Back Choi (ed.), Institutional Economics and National Competitiveness (Routledge 2012), 24–43.

Williams, David, ‘Chapter 6, Value-Added Tax’, in: Victor Thuronyi (ed.), Tax Law Design and Drafting (IMF 1996).

Young, Margaret A., ‘Principle 12. The Environment and Trade’, in: Jorge E. Viñuales, The Rio Declaration on Environment and Development: A Commentary (OUP 2015).

Zee, Howell H., ‘Inter-jurisdictional Sharing of the VAT’, in: Richard Krever (ed.), VAT in Africa (Pretoria University Law Press 2008), available at <http://www.pulp.up.ac.za/pdf/2008_04/2008_04.pdf> 161–174.

Zhou, Xin, ‘Chapter 14: Environmentally Extended Multi-Region Input-Output Model: Sharing Responsibility Across the Globe’, in: Joy Murray & Richard Wood (eds.), The Sustainability Practitioner’s Guide to Input-Output Analysis (Common Ground Publishing 2010), 165–176.

3.    ARTICLES

Albrecht, Johan, ‘The Use of Consumption Taxes to Re-launch Green Tax Reforms’ (2006) 26(1) International Review of Law and Economics 88–103.

Aldrich, John, ‘The Discovery of Comparative Advantage’ (2004) 26(3) Journal of the History of Economic Thought 379–399.

Altman, Andrew, ‘Legal Realism, Critical Legal Studies, and Dworkin’ (1986) 15(3) Philosophy & Public Affairs 205–235.

Andersen, Mikael Skou, ‘Denmark/Sweden – Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden’ (2015) 55(6) European Taxation 235–244.

Astoria, Ross, ‘Design of an International Trade Law Compliant Carbon Border Tax Adjustment’ (2015–2016) 6 Arizona Journal of Environmental Law & Policy 491–534.

Avi-Yonah, Reuven S., ‘Commentary (Response to Article by H. David Rosenbloom)’ (2000) 53(2) Tax Law Review 167–175.

Avi-Yonah, Reuven S., ‘Corporations, Society and the State: A Defense of the Corporate Tax’ (2004) 90(5) Virginia Law Review 1193–1255.

Avi-Yonah, Reuven S. & Slemrod, Joel B., ‘(How) Should Trade Agreements Deal with Income Tax Issues?’ (2002) 55(4) Tax Law Review 533–554.

Avi-Yonah, Reuven S. & Uhlmann, David M., ‘Combating Global Climate Change: Why a Carbon Tax Is a Better Response to Global Warming Than Cap and Trade’ (2009) 28(1) Stanford Environmental Law Journal 3–50.

Babiker, Mustafa H. & Rutherford, Thomas F., ‘The Economic Effects of Border Measures in Subglobal Climate Agreements’ (2005) 26(4) The Energy Journal 99–125.

Barrett, John A., ‘The Global Environment and Free Trade: A Vexing Problem and a Taxing Solution’ (2001) 76(4) Indiana Law Journal 829–887.

Barthold, Thomas A., ‘Issues in the Design of Environmental Excise Taxes’ (1994) 8 Journal of Economic Perspectives 1.

Baumol, William J. & Oates, Wallace E., ‘The Use of Standards and Prices for Protection of the Environment’ (1971) 73(1) Swedish Journal of Economics 42–54.

Bednar-Friedl, Birgit, Schinko, Thomas & Steininger, Karl W., ‘The Relevance of Process Emissions for Carbon Leakage: A Comparison of Unilateral Climate Policy Options With and Without Border Carbon Adjustment’ (2012) 34 Energy Economics 168–180.

Belleville, Mark L., ‘The Key Stone in the Carbon Tariff Wall: The Alberta Oil Sands and the Legality of Taxing Imports Based on Their Carbon Footprint’ (2013) 43 Environmental Law 365–416.

Bhagwati, Jagdish, ‘Trade Liberalisation and “Fair Trade” Demands: Addressing the Environmental and Labour Standards Issues’ (1995) 18(6) The World Economy 745–759.

Biermann, Frank & Brohm, Rainer, ‘Border Adjustments on Energy Taxes: A Possible Tool for European Policymakers in Implementing the Kyoto Protocol?’ (2005) 74(2) Vierteljahrshefte zur Wirtschaftsforschung 249–258.

Biermann, Frank & Brohm, Rainer, ‘Implementing the Kyoto Protocol without the USA: The Strategic Role of Energy Tax Adjustments at the Border’ (2005) 4(3) Climate Policy 289–302.

Bird, Richard M. & Gendron, Pierre-Pascal; ‘Sales Taxes in Canada: the GST-HST-QST-RST “System”’ (2009–2010) 63 Tax Law Review 517–582.

Blough, Roy, ‘The Adjustment Process and the International Role of the Dollar’ (1969) 24(2) The Journal of Finance 345–359.

Böhringer, Christoph, Balistreri, Edward J. & Rutherford, Thomas F., ‘The Role of Border Carbon Adjustment in Unilateral Climate Policy: Overview of an Energy Modeling Forum Study’ (EMF 29) (2012) 34 Energy Economics 97–110.

Bongartz, Matthias, ‘Trade in Goods Subject to Excise Duties which Have Been Released for Consumption in other Member States. Analysis with Reference to Directive 2008/118/EC and German Excise Law’ (2012) 6(2) World Customs Journal 19–28.

Bracken, Joseph M. ‘Zenith Radio Corp. v. United States: Countervailing Duty – Application to Nonexcessive Remission of Indirect Taxes’ (1979) 4(2) Maryland Journal of International Law 221–230.

Brandi, Clara, ‘Trade and Climate Change: Environmental, Economic and Ethical Perspectives on Border Carbon Adjustments’ (2013) 16(1) Ethics, Policy and Environment 79–93.

Brauner, Yariv, ‘An International Tax Regime in Crystallization’ (2003) 56 Tax Law Review 259–328.

Brauner, Yariv, ‘International Trade and Tax Agreements May Be Coordinated, But Not Reconciled’ (2005) 25 Virginia Tax Review 251–311.

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Fox, William F. & Luna, Leann, ‘How Broad Should State Sales Tax Bases Be? A Review of the Empirical Literature’ (2013) Tax Analysts.

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Horn, Henrik & Weiler, J.H.H., ‘European Communities – Measures Affecting Asbestos and Asbestos-Containing Products’ (2002) 2(S1) World Trade Review 14–40.

Howse, Robert & Regan, Donald, ‘The Product/Process Distinction – An Illusory Basis for Disciplining “Unilateralism” in Trade Policy’ (2000) 11(2) European Journal of International Law 249–289.

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Hudec, Robert E., ‘GATT/WTO Constraints on National Regulation: Requiem for an “Aim and Effects” Test’ (1998) 32(3) The International Lawyer 619–649.

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Hufbauer, Gary Clyde, ‘Tax Discipline in the WTO’ (2010) 44(4) Journal of World Trade 763–777.

Ireland, Robert, ‘Implications for Customs of Climate Change Mitigation and Adaptation Policy Options: A Preliminary Examination’ (2010) 4(2) World Customs Journal 21–36.

Irfanoglu, Zeynep Burcu, Sesmero, Juna P. & Golub, Alla, ‘Potential of Border Tax Adjustments to Deter Free Riding in International Climate Agreements’ (2015) 10 Environmental Research Letters.

Jackson, John H., ‘The General Agreement on Tariffs and Trade in United States Domestic Law’ (1967) 66 Michigan Law Review 249–332.

Jackson, John H., ‘World Trade Rules and Environmental Policies: Congruence or Conflict?’ (1992) 49 Washington and Lee Law Review 1227–1278.

Jeffery QC, Michael, ‘Environmental Imperatives in a Globalised World: The Ecological Impact of Liberalising Trade’ (2007) 7 Macquarie Law Journal 25–51.

Johnson, Harry & Krauss, Mel, ‘Border Taxes, Border Tax Adjustments, Comparative Advantage, and the Balance of Payments’ (1970) 3(4) The Canadian Journal of Economics 595–602.

Judy, Martha L. & Probst, Katherine N., ‘Superfund at 30’ (2009–2010) 11 Vermont Journal of Environmental Law 191–247.

Kander, Astrid, Jiborn, Magnus, Moran, Daniel D. & Wiedmann, Thomas O., ‘National Greenhouse-gas Accounting for Effective Climate Policy on International Trade’ (2015) 5 Nature Climate Change 431–435.

Keen, Michael, ‘VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries’ (2008) 92(10) Journal of Public Economics 1892–1906.

Kuik, Onno & Hofkes, Marjan, ‘Border Adjustment for European Emissions Trading: Competitiveness and Carbon Leakage’ (2010) 38(4) Energy Policy 1741–1748.

Kulovesi, Kati, ‘Addressing Sectoral Emissions outside the United Nations Framework Convention on Climate Change: What Roles for Multilateralism, Minilateralism and Unilateralism?’ (2012) 21(3) Review of European Community & International Environmental Law 193–203.

Kysar, Douglas A., ‘Preferences for Processes: The Process/Product Distinction and the Regulation of Consumer Choice’ (2004) 118(2) Harvard Law Review 525–641.

Ladly, Sarah Davidson, ‘Border Carbon Adjustments, WTO-law and the Principle of Common but Differentiated Responsibilities’ (2012) 12(1) International Environmental Agreements 63–84.

Lang, Winfried, ‘UN-Principles and International Environmental Law’ (1999) 3 Max Planck UNYB 157–172.

Larbprasertporn, Pananya, ‘The Interaction Between WTO Law and the Principle of Common but Differentiated Responsibilities in the Case of Climate-Related Border Tax Adjustments’ (2014) 6(1) Goettingen Journal of International Law 145–170.

Leontiades, Milton, ‘The Logic of Border Taxes’ (1966) 19(2) National Tax Journal 173–183.

Low, Patrick, Marceau, Gabrielle & Reinaud, Julia, ‘The Interface between the Trade and Climate Change Regimes: Scoping the Issue’ (2012) 46(3) Journal of World Trade 485–544.

Lydgate, Emily Barrett, ‘Consumer Preferences and the National Treatment Principle: Emerging Environmental Regulations Prompt a New Look at an Old Problem’ (2011) 10(2) World Trade Review 165–188.

Mani, Muthukumara S, ‘Environmental Tariffs on Polluting Imports. An Empirical Study’ (1996) 7(4) Environmental and Resource Economics 391–411.

Marceau, Gabrielle, ‘Conflicts of Norms and Conflicts of Jurisdictions. The Relationship between the WTO Agreement and MEAs and other Treaties’ (2001) 35(6) Journal of World Trade 1081–1131.

Marceau, Gabrielle & Trachtman, Joel P., ‘The Technical Barriers to Trade Agreement, the Sanitary and Phytosanitary Measures Agreement, and the General Agreement on Tariffs and Trade. A Map of the World Trade Organization Law of Domestic Regulation of Goods’ (2002) 36(2) Journal of World Trade 811–881.

Marceau, Gabrielle & Trachtman, Joel P., ‘A Map of the World Trade Organization Law of Domestic Regulation of Goods: The Technical Barriers to Trade Agreement, the Sanitary and Phytosanitary Measures Agreement, and the General Agreement on Tariffs and Trade’ (2014) 48(2) Journal of World Trade 351–432.

Marres, Otto, ‘The Principle of Territoriality and Cross-Border Loss Compensation’ (2011) 39(3) Intertax 112–125.

Mason, Charles F., Barbier, Edward B. & Umanskaya, Victoria I., ‘On the Strategic Use of Border Tax Adjustments as a Second-best Climate Policy Measure’ (2015) 20(4) Environment and Development Economics 539.

Mastromarco, Dan R., ‘U.S. International Tax Reform? Define “Reform” for Me’ (2006) 43(6) Tax Notes International 481–496.

Mattoo, Aaditya & Subramanian, Arvind, ‘Regulatory Autonomy and Multilateral Disciplines: The Dilemma and a Possible Resolution’ (1998) 1 Journal of International Economic Law 303–322.

Mattoo, Aaditya, Subramanian, Arvind, van de Mensbrugghe, Dominique & He, Jianwu, ‘Trade Effects of Alternative Carbon Border-tax Schemes’ (2013) 149 Review of World Economics 587–609.

McAusland, Carol & Najjar, Nouri, ‘Carbon Footprint Taxes’ (2014) 61(1) Environmental and Resource Economics 37–70.

McCorriston, Steve & Sheldon, Ian M., ‘Market Access and WTO Border Tax Adjustments for Environmental Excise Taxes under Imperfect Competition’ (2005) 7(4) Journal of Public Economic Theory 579–592.

McLure, Charles E., ‘Panel Discussion: Alternative Tax Policies for the Future in Light of the Current Economic and Budget Outlook’ (1989) 4(3) Journal of Accounting, Auditing & Finance 388.

McLure, Charles E., ‘Rethinking State and Local Reliance on the Retail Sales Tax: Should We Fix the Sales Tax or Discard It?’ (2000) Brigham Young University Law Review 77–137.

McLure, Charles E., ‘Globalization, Tax Rules and National Sovereignty’ (2001) 55(8) Bulletin for International Taxation 328–341.

McLure, Charles E, ‘EU and US Sales Taxes in the Digital Age: A Comparative Analysis’ (2002) 56(4) IBFD Bulletin 135–145.

McLure, Charles E., ‘The Carbon-Added Tax: A CAT that Won’t Hunt’ (2010) Policy Options 62–66.

McLure, Charles E., ‘The Carbon-Added Tax: An Idea Whose Time Should Never Come’ (2010) 3 Carbon & Climate Law Review 250–259.

McLure, Charles E., ‘The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma’ (2011) 11 Florida Tax Review 221–294.

McLure, Charles E., ‘Could VAT Techniques Be Used To Implement Border Carbon Adjustments?’ (2012) 66(8) Bulletin for International Taxation 436–446.

Medina, Valentina Durán & Lazo, Rodrigo Polanco, ‘A Legal View on Border Tax Adjustments and Climate Change: A Latin American Perspective’ (2011) 11(3) Sustainable Development Law & Policy 29–66.

Messere, Ken, ‘20th Century Taxes and Their Future’ (2002) 54(1) IBFD Bulletin 2–29.

Metcalf, Gilbert E. & Weisbach, David, ‘The Design of a Carbon Tax’ (2009) 33 Harvard Environmental Law Review 499–556.

Milne, Janet E., ‘Carbon Taxes in the United States: The Context for the Future’ (2008–2009) 10 Vermont Journal of Environmental Law 1–30.

Monjon, Stéphanie & Quirion, Philippe, ‘A Border Adjustment for the EU ETS: Reconciling WTO Rules and Capacity to Tackle Carbon Leakage’ (2011) 11(5) Climate Policy 1212–1225.

Moon, Gillian, ‘Trade and Equality: A Relationship to Discover’ (2009) 12(3) Journal of International Economic Law 617–642.

Neven, Damien & Trachtman, Joel P., ‘Philippines – Taxes on Distilled Spirits: Like Products and Market Definition’ (2013) 12(2) World Trade Review 297–326.

Oates, Wallace E., ‘Green Taxes: Can We Protect the Environment and Improve the Tax System at the Same Time?’ (1995) 61(4) Southern Economic Journal 915–922.

Pauwelyn, Joost, ‘The Role of Public International Law in the WTO: How Far Can We Go?’ (2001) 95 American Journal of International Law 535–578.

Pitschas, Christian, ‘GATT/WTO Rules for Border Tax Adjustment and the Proposed European Directive Introducing a Tax on Carbon Dioxide Emissions and Energy’ (1995) 24 Georgia Journal of International and Comparative Law 479–500.

Porges, Amelia & Trachtman, Joel P., ‘Robert Hudec and Domestic Regulation: The Resurrection of Aim and Effects’ (2003) 37(4) Journal of World Trade 783–799.

Poterba, James M. & Rotemberg, Julio J., ‘Environmental Taxes on Intermediate and Final Goods When Both Can Be Imported’ (1995) 2(2) International Tax and Public Finance 221–228.

Quick, Reinhard & Lau, Christian, ‘Environmentally Motivated Tax Distinctions and WTO Law. The European Commission’s Green Paper on Integrated Product Policy in Light of the ‘Like Product-’ and ‘PPM-’ Debates’ (2003) 6(2) Journal of International Economic Law 419–458.

Regan, Donald H., ‘Regulatory Purpose and “Like Products” in Article III:4 of the GATT (With Additional Remarks on Article III:2)’ (2002) 36(3) Journal of World Trade 443–478.

Regan, Donald H., ‘What Are Trade Agreements For? Two Conflicting Stories Told by Economists, with a Lesson for Lawyers’ (2006) 9(4) Journal of International Economic Law 951–988.

Regan, Donald H., ‘The Meaning of “Necessary” in GATT Article XX and GATS Article XIV: The Myth of Cost-benefit Balancing’ (2007) 6(3) World Trade Review 347–369.

Rodi, Michael, ‘Ecological Tax Reform in Germany’ (2000) 54(8) IBFD Bulletin 486–494.

Roessler, Frieder, ‘Beyond the Ostensible. A Tribute to Professor Robert Hudec’s Insights on the Determination of the Likeness of Products Under the National Treatment Provisions of the General Agreement on Tariffs and Trade’ (2003) 37(4) Journal of World Trade 771–781.

Roessler, Frieder, ‘Comment. India – Additional and Extra-Additional Duties on Imports from the United States’ (2010) 9(1) World Trade Review 265–272.

Roland Ismer & Karsten Neuhoff, ‘Border Tax Adjustment: A Feasible Way to Support Stringent Emission Trading’ (2007) 24(2) European Law Journal of Law and Economics 137–164.

Rosenbloom, David H., ‘The David R. Tillinghast Lecture. International Tax Arbitrage and the “International Tax System”’ (1999–2000) 53 Tax Law Review 137–166.

Rosenbloom, David H., ‘Cross-Border Arbitrage: The Good, the Bad and the Ugly’ (2007) The Tax Magazine 115–118.

Rosendahl, Roger W., ‘Border Tax Adjustments: Problems and Proposals’ (1970) 2 Law & Policy in International Business 85–146.

Ruffin, Roy J., ‘David Ricardo’s Discovery of Comparative Advantage’ (2002) 34(4) History of Political Economy 727–748.

Sakai, Marco & Barrett, John, ‘Border Carbon Adjustments: Addressing Emissions Embodied in Trade’ (2016) 92 Energy Policy 102–110.

Sakmar, Susan L., ‘Bringing Energy Trade into the WTO: The Historical Context, Current Status, and Potential Implications for the Middle East Region’ (2008) 18 Indiana International & Comparative Law Review 89–111.

Schenk, Alan, ‘Value Added Tax: Does this Consumption Tax Have a Place in the Federal Tax System?’ (1987) 7(2) Virginia Tax Review 207–301.

Schön, Wolfgang, ‘World Trade Organization Law and Tax Law’ (2004) 58(7) IBFD Bulletin 283–296.

Schumacher, Reinhard, ‘Adam Smith’s Theory of Absolute Advantage and the Use of Doxography in the History of Economics’ (2012) 5(2) Erasmus Journal for Philosophy and Economics 54–80.

Scott, Joanne, ‘Extraterritoriality and Territorial Extension in EU Law’ (2004) 62(1) American Journal of Comparative Law 87–125.

Scott, Joanne, ‘The New EU “Extraterritoriality”’ (2014) 51(5) Common Market Law Review 1343–1380.

Sewalk, Stephen, ‘A Carbon Tax with Reinvestment Is WTO Compatible’ (2013–2014) 25(2) Fordham Environmental Law Review 338–392.

Shih, Wen-Chen, ‘The Border Tax Adjustment Provisions of the GATT/WTO and their Implications on the Design of Energy and Carbon Tax’ (2011) 14 International Trade and Business Law Review 53–84.

Slotboom, Marco M., ‘Do Different Treaty Purposes Matter for Treaty Interpretation? The Elimination of Discriminatory Internal Taxes in EC and WTO Law’ (2001) 4(3) Journal of International Economic Law 557–579.

Springmann, Marco, ‘A Look Inwards: Carbon Tariffs versus Internal Improvements in Emissions-Trading Systems’ (2012) 34 Energy Economics 228–239.

Sundelson, J. Wilner, ‘Budgetary Principles’ (1935) 50(2) Political Science Quarterly 236–263.

Sung, Shufan, ‘Border Tax Adjustments and Developing Countries: A Perspective from China’ (2016) 21 Annual Survey of International & Comparative Law 149–176.

Swinbank, Alan, ‘Like Products, Animal Welfare and the World Trade Organization’ (2006) 40(4) Journal of World Trade 687–711.

Thorndike, Joseph J., ‘Early Proposals for an American VAT’ (2009) Tax Analysts.

Tran, Christopher, ‘Using GATT, Art XX to Justify Climate Change Measures in Claims under the WTO Agreements’ (2010) 27 Environmental and Planning Law Journal 346–359.

Truby, Jon M., ‘Towards Overcoming the Conflict between Environmental Tax Leakage and Border Tax Adjustment Concessions for Developing Countries’ (2010–2011) 12(1) Vermont Journal of Environmental Law 149–183.

Truby, Jon, ‘Extraterritoriality or an Illegal Tax? A Challenge to the Inclusion of Aviation in the EU Emissions Trading Scheme’ (2012) 14(4) Environmental Law Review 301–306.

Tushnet, Mark, ‘Critical Legal Studies: A Political History’ (1990–1991) 100 Yale Law Journal 1515–1544.

Unger, Roberto Mangabeira, ‘The Critical Legal Studies Movement’ (1983) 96(3) Harvard Law Review 561–675.

Utz, Stephen, ‘Ability to Pay’ (2001–2002) 23 Whittier Law Review 867–950.

Van Asselt, Harro & Biermann, Frank, ‘European Emissions Trading and the International Competitiveness of Energy-intensive Industries: A Legal and Political Evaluation of Possible Supporting Measures’ (2007) 35(1) Energy Policy 497–506.

van Brederode, Robert F., ‘Introduction to the US State Sales and Use Taxes’ (2007) 18(4) International VAT Monitor 270–276.

van Brederode, Robert F., ‘The Metamorphosis of US Corporate Income Tax into a Value Added Income Tax’ (2008) 19(4) International VAT Monitor 266–274.

van Brederode, Robert F., ‘Towards a Federal Sales Tax in the United States?’ (2008) International VAT Monitor 114–120.

Vanden Brink, Ryan, ‘Competitiveness Border Adjustments in US Climate Change Proposals Violate GATT: Suggestions to Utilize GATT’s Environmental Exceptions’ (2010) 21 Colorado Journal of International Environmental Law and Policy 85–122.

Veel, Paul-Erik, ‘Carbon Tariffs and the WTO: An Evaluation of Feasible Policies’ (2009) Journal of International Economic Law 749–800.

Viard, Alan D., ‘Use Tax Collection on Interstate Sales: The Need for Federal Legislation’ (2012) 66(9) Tax Analysis State Tax Notes 657–667.

Vogel, Klaus, ‘Double Tax Treaties and Their Interpretation’ (1986) 4 Berkeley Journal of International Law 1.

Weintraub, Sidney, ‘Border Tax Adjustments and the GATT’ (1964–1965) 17 Tax Executive 304–320.

Weiss, Edith Brown, ‘Environment and Trade as Partners in Sustainable Development: A Commentary’ (1992) 86(4) The American Journal of International Law 728–735.

Weitzel, Matthias, Hübler, Michael & Peterson, Sonja, ‘Fair, Optimal or Detrimental? Environmental vs. Strategic Use of Border Carbon Adjustment’ (2012) 34 Energy Economics 198–207.

Wirsenius, Stefan, Hedenus, Frederik & Mohlin, Kristina, ‘Greenhouse Gas Taxes on Animal Food Products: Rationale, Tax Scheme and Climate Mitigation Effects’ (2011) 108(1–2) Climate Change 159–184.

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Yingfeng, Long, ‘Challenges to China from Carbon Tax Border Adjustment under Global Climate Change and China’s Answer’ (2015) 3 China Legal Science 61–86.

Zane, Steven Nathaniel, ‘Leveling the Playing Field: The International Legality of Carbon Tariffs in the EU’ (2011) 34 Boston College International and Comparative Law Review 199–225.

Zarrilli, Simonetta, ‘Domestic Taxation of Energy Products and Multilateral Trade Rules: Is This a Case of Unlawful Discrimination?’ (2003) 37(2) Journal of World Trade 359–394.

Zelenak, Lawrence, ‘Taking Critical Tax Theory Seriously’ (1997) 76 North Carolina Law Review 1521–1580.

Zhu, Xiaoqin & He, Jinlong, ‘International Court of Justice’s Impact on International Environmental Law: Focusing on the Pulp Mills Case’ (2012) 23(1) Yearbook of International Environmental Law 106–130.

Zin, Sharizal Mohd & Kazi, Ashraf U. Sarah, ‘An Analysis of Customary International Law and the Importance of Dispute Settlement: A Study of Environmental Law Exceptions under Article XX’ (2011) 7(1) Macquarie Journal of International and Comparative Environmental Law 39–80.

4.    WORKING PAPERS, CONFERENCE PAPERS, ARTICLES, TECHNICAL REPORTS, ETC.

Aldy, Joseph E., Ley, Eduardo & Parry, Ian, ‘A Tax-Based Approach to Slowing Global Climate Change’ (2008) 26 Resources for the Future 3.

Altamirano, Juan-Carlos & Vielle, Marc, ‘Climate Policies and Competitiveness: Options for Border Adjustment Measures’ (2011) NCCR Climate and École Polytechnique Fédérale de Lausanne.

Altshuler, Rosanne, ‘The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits’, Prepared for the ATPI Conference on US Energy Taxes, 15–16 October 2009.

Auerbach, Alan, Devereux, Michael P., Keen, Michael & Vella, John, ‘Destination-Based Cash Flow Taxation’ (2017) Oxford University Centre for Business Taxation, WP 17/01.

Avgerinopoulou, Dionysa-Theodora, ‘The Role of the International Judiciary in the Settlement of Environmental Disputes and Alternative Proposals for Strengthening International Environmental Adjudication’, paper prepared for the ‘Global Environmental Governance: the Post-Johannesburg Agenda’, Yale Center for Environmental Law and Policy, 23–25 October 2003.

Avi-Yonah, Reuven S., ‘International Tax as International Law’ (2007) Public Law and Legal Theory Research Paper No. 41.

Bartels, Lorand, ‘The Inclusion of Aviation in the EU ETS. WTO Law Considerations’ (2012) 6 Trade and Sustainable Energy Series, International Centre for Trade and Sustainable Development.

Bartels, Lorand, ‘The Chapeau of Article XX GATT: A New Interpretation’ (2014) University of Cambridge, Legal Studies Research Paper Series No. 40.

Biermann, Frank, Böhm, Frédéric, Brohm, Rainer, Dröge, Susanne & Trabold, Harald, ‘The Polluter Pays Principle under WTO Law: The Case of National Energy Policy Instruments’ (2003) Environmental Research of the Federal Ministry of the Environment, Nature Conservation and Nuclear Safety, Research Report 201 19 107.

Boeters, Stefan & Bollen, Johannes, ‘Fossil Fuel Supply, Leakage and the Effectiveness of Border Measures in Climate Policy’ (2012) 215 CPB Netherlands Bureau for Economic Policy Analysis.

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5.    PH.D. DISSERTATIONS

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