Environmental Border Tax Adjustments and International Trade Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Environmental Border Tax Adjustments and International Trade Law write by Alice Pirlot. This book was released on 2017-10-27. Environmental Border Tax Adjustments and International Trade Law available in PDF, EPUB and Kindle. 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.
Border Tax Adjustments and Environmental Protection
Border Tax Adjustments and Environmental Protection - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Border Tax Adjustments and Environmental Protection write by Sebastiano Garufi. This book was released on 2014. Border Tax Adjustments and Environmental Protection available in PDF, EPUB and Kindle. In recent decades environmental protection and more generally global warming have attracted great political concern. In this respect taxes can be some valid governmental tools to pursue specific environmental purposes, as well as to create incentives to change unsustainable patterns of production and consumption into "green" ones. This paper first discusses about the role that taxes can play as a political instrument to stimulate responsible behaviours and illustrates some internationally shared principles regarding environmental policies. Then it provides for a definition of "Border Tax Adjustments" ("BTA") in order to focus on whether the application of BTA with a view to implement some friendly-environment policies may be in contravention with international trade law, as provided for in the GATT. The analysis concludes that even if BTA are generally admitted, under the destination principle, in the WTO context, there still remain some difficult issues to be solved. Adjustments imposed by States in order to pursue environmental goals should comply with all the requirements set forth in the GATT, but the lack of clear definitions and the case-by-case approach taken by the WTO case-law cannot give a clear answer to the question as to whether BTA for environmental purposes are consistent with international trade law. A solution to the problem might therefore reside in a case-by-case approach, in a broader international cooperation and in more enhanced market solutions (i.e. consumers should prefer environmental-friendly products to polluting ones).
Handbook of Research on Environmental Taxation
Handbook of Research on Environmental Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Handbook of Research on Environmental Taxation write by Janet E. Milne. This book was released on 2012-01-01. Handbook of Research on Environmental Taxation available in PDF, EPUB and Kindle. ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.
Border Tax Adjustment at the Interface of WTO Law and International Climate Protection
Border Tax Adjustment at the Interface of WTO Law and International Climate Protection - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Border Tax Adjustment at the Interface of WTO Law and International Climate Protection write by Dana Ruddigkeit. This book was released on 2013. Border Tax Adjustment at the Interface of WTO Law and International Climate Protection available in PDF, EPUB and Kindle. The article addresses border tax adjustment from the perspective of world trade law. This classical instrument of foreign trade provides a level playing field for certain goods by adjusting the indirect taxes and charges to the level of the destination country. Particular problems have arisen with environmental charges. The structure of the article reflects the development of the scientific debate on border tax adjustments. The controversy of the nineties was about the adjustment of environmental taxes, which do not charge a product as such but the resources exhausted in the process of production. The article demonstrates that those taxes are to be numbered among the adjustable indirect taxes. The current debate deals with the expenses European producers have to bear due to the European Emission Trading Scheme. It is demonstrated that those expenses are in the same way adjustable as regular environmental taxes. Thus border tax adjustment on its own becomes important as an instrument of environmental policies. This is because environmental charges can only have an effect on the exhaustion of global resources, if they do not affect global competition in favour for countries that do not pursue environmental policies. Though, in adherence to the Most Favoured Nation Clause adjustments for environmental charges can only be made schematically without considering the environmental policy or the stage of development in the country of origin. However, a justification pursuant to Art. XX GATT would allow a more flexible application of border tax adjustments.
Carbon-related Border Adjustment and WTO Law
Carbon-related Border Adjustment and WTO Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Carbon-related Border Adjustment and WTO Law write by Kateryna Holzer. This book was released on 2014-05-30. Carbon-related Border Adjustment and WTO Law available in PDF, EPUB and Kindle. Carbon-Related Border Adjustment and WTO Law will be of great benefit to policymakers and practitioners working in the area of climate policy and trade regulation. Researchers and advanced students in international economic law and international enviro
