Quick Search:

uzh logo
Browse by:
bullet
bullet
bullet
bullet

Zurich Open Repository and Archive

Maintenance: Tuesday, July the 26th 2016, 07:00-10:00

ZORA's new graphical user interface will be relaunched (For further infos watch out slideshow ZORA: Neues Look & Feel). There will be short interrupts on ZORA Service between 07:00am and 10:00 am. Please be patient.

Permanent URL to this publication: http://dx.doi.org/10.5167/uzh-50609

Kaufmann, Christine; Weber, Rolf H (2011). Carbon-related border tax adjustment: mitigating climate change or restricting international trade? World trade review, 10(4):497-525.

[img]
Preview
Published Version
PDF
335kB
View at publisher

Abstract

Border tax adjustments in the form of carbon taxes on products from countries with lax environmental production standards or in the form of a required participation in an emissions allowances' trading system have become a heavily debated issue under WTO law. Such an adjustment might be permissible if energy taxes as indirect taxes are applied on inputs during the production process. Compliance with the Most Favoured Nation principle has less practical importance than the not-yet settled likeness discussion under the National Treatment principle. Consequently, since the compatibility of carbon-related border tax adjustment measures is partly contested, potential justifications such as the conservation of exhaustible national resources or the protection of health (Art. XX GATT) become relevant. The application of the necessity and proportionality test requires that carbon measures are tailored so as to substantially contribute to the achievement of environmental objectives and do not create any arbitrary or unjustified discrimination.

Citations

Altmetrics

Downloads

59 downloads since deposited on 01 Nov 2011
37 downloads since 12 months

Detailed statistics

Additional indexing

Item Type:Journal Article, refereed, original work
Communities & Collections:02 Faculty of Law > Institute of Legal Sciences > Business Law
02 Faculty of Law > Institute of Legal Sciences > Constitutional, Administrative and International Law
Dewey Decimal Classification:340 Law
Language:English
Date:2011
Deposited On:01 Nov 2011 15:34
Last Modified:05 Apr 2016 15:04
Publisher:Cambridge University Press
ISSN:1474-7456
Additional Information:Copyright: Cambridge University Press
Publisher DOI:10.1017/S1474745611000292
Related URLs:http://journals.cambridge.org/action/login (Publisher)
http://opac.nebis.ch/F/?local_base=NEBIS&con_lng=GER&func=find-b&find_code=SYS&request=005265222

Users (please log in): suggest update or correction for this item

Repository Staff Only: item control page