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Border Tax adjustment – legal perspective

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  • Rolf Weber

Abstract

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 legal problems can only be overcome if the specific legal justification reasons provided for in WTO law for the promotion of climate sustainability (such as conservation of exhaustible resources and protection of human, animal or plant health) are interpreted in a broad way. Copyright Springer Science+Business Media Dordrecht 2015

Suggested Citation

  • Rolf Weber, 2015. "Border Tax adjustment – legal perspective," Climatic Change, Springer, vol. 133(3), pages 407-417, December.
    • Handle: RePEc:spr:climat:v:133:y:2015:i:3:p:407-417
    DOI: 10.1007/s10584-015-1414-2
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    References listed on IDEAS

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    1. Kaufmann, Christine & Weber, Rolf H., 2011. "Carbon-related border tax adjustment: mitigating climate change or restricting international trade?," World Trade Review, Cambridge University Press, vol. 10(4), pages 497-525, October.
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    Cited by:

    1. Deng, Yirui & Yin, Mengjuan & Xu, Xiaofeng & Yu, Lean & Gao, Guowei & Ma, Li, 2024. "How to develop global energy-intensive sectors in the presence of carbon tariffs?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 91(C).
    2. Dominic Roser & Christian Huggel & Markus Ohndorf & Ivo Wallimann-Helmer, 2015. "Advancing the interdisciplinary dialogue on climate justice," Climatic Change, Springer, vol. 133(3), pages 349-359, December.

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