Publication: Border Tax adjustment – legal perspective
Border Tax adjustment – legal perspective
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Weber, R. H. (2015). Border Tax adjustment – legal perspective. Climatic Change, 133(3), 407–417. https://doi.org/10.1007/s10584-015-1414-2
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Border tax adjustment is a second-best solution for improving climate mitigation measures as long as international cooperation does not function to a satisfactory degree. However, the implementation of such measures can legally be problematic under the angle of the legal framework of the World Trade Organization (WTO) which aims at liberalizing international trade and at avoiding trade barriers. In particular, border tax adjustment might come into conflict with the National Treatment principle and the discipline on subsidies. These le
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- Weber, Rolf H
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Weber, R. H. (2015). Border Tax adjustment – legal perspective. Climatic Change, 133(3), 407–417. https://doi.org/10.1007/s10584-015-1414-2
