Wirtschaft | Konsum, Nachhaltigkeit | Strategien | Internationales

Border Tax Adjustments for Additional Costs Engendered by Internal and EU Environmental Protection Measures: Implementation Options and WTO Admissibility


In fact, the WTO admissibility of introducing environmentally motivated border tax adjustments (BTAs) via import taxes has not yet been definitively clarified neither by the WTO Panel and the Appellate Body nor in the jurisprudential literature. In our view, however, a BTA for almost all additional costs attributable to internal environmental protection measures is admissible under WTO regulations.

Reihe
Climate Change | 07/2009
Seitenzahl
36
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Autor(en)
Umweltbundesamt (Hrsg.)
Sprache
Englisch
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Verlag
Umweltbundesamt
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385 KB
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Schlagworte:
 environmental policy instrument  cost-benefit analysis  environmental law  international climate policy  critical value