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Implementing the Kyoto Protocol without the USA: the strategic role of energy tax adjustments at the border

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  • Frank Biermann
  • Rainer Brohm

Abstract

This article explores options for countries that have ratified the 1997 Kyoto Protocol to the UN Framework Convention on Climate Change and that intend to implement ambitious climate protection strategies-the 'Kyoto coalition'-to deal with possible comparative disadvantages vis-�-vis third parties, in particular industrialized countries that do not adhere to the Kyoto Protocol. Specifically, the article focuses on the instrument of border adjustments for energy taxes. We outline the rationale for such adjustments and examine in detail whether certain border adjustments for energy taxes would be permissible under world trade law, in particular the General Agreement on Tariffs and Trade and the Agreement on Subsidies and Countervailing Measures. We conclude that despite remaining ambiguity in both the legal provisions and the pertinent case law, border tax adjustments are under certain circumstances compatible with world trade law. Yet, given persisting legal uncertainty, it seems likely that affected members of the World Trade Organization would challenge such energy tax adjustments at the border before the WTO dispute settlement mechanism.

Suggested Citation

  • Frank Biermann & Rainer Brohm, 2004. "Implementing the Kyoto Protocol without the USA: the strategic role of energy tax adjustments at the border," Climate Policy, Taylor & Francis Journals, vol. 4(3), pages 289-302, September.
    • Handle: RePEc:taf:tcpoxx:v:4:y:2004:i:3:p:289-302
    DOI: 10.1080/14693062.2004.9685526
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    References listed on IDEAS

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    1. Gary Clyde Hufbauer & Carol Gabyzon, 1996. "Fundamental Tax Reform and Border Tax Adjustments," Peterson Institute Press: Policy Analyses in International Economics, Peterson Institute for International Economics, number pa43, February.
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    Cited by:

    1. Paul Veenendaal & Ton Manders, 2008. "Border tax adjustment and the EU-ETS, a quantitative assessment," CPB Document 171, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Legge, Thomas & Scott, Susan, 2009. "Policy Options to Reduce Ireland's GHG Emissions [Instrument choice: the pros and cons of alternative policy instruments]," Papers WP284, Economic and Social Research Institute (ESRI).
    3. Sakai, Marco & Barrett, John, 2016. "Border carbon adjustments: Addressing emissions embodied in trade," Energy Policy, Elsevier, vol. 92(C), pages 102-110.
    4. Nora Dihel & Ben Shepherd, 2007. "Modal Estimates of Services Barriers," OECD Trade Policy Papers 51, OECD Publishing.
    5. McDonald, Scott, 2007. "Prices, Social Accounts and Economic Models," Conference papers 331620, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    6. Yildirim, Ertugrul & Aslan, Alper & Ozturk, Ilhan, 2012. "Coal consumption and industrial production nexus in USA: Cointegration with two unknown structural breaks and causality approaches," Renewable and Sustainable Energy Reviews, Elsevier, vol. 16(8), pages 6123-6127.
    7. Ziying Chen & Jin-Tae Kim, 2024. "Study on the Influence of International Economic Law of Carbon Emission Trading on Environmental Sustainable Development," Energies, MDPI, vol. 17(6), pages 1-14, March.
    8. Wang, Qiang & Chen, Xi & Jha, Awadhesh N. & Rogers, Howard, 2014. "Natural gas from shale formation – The evolution, evidences and challenges of shale gas revolution in United States," Renewable and Sustainable Energy Reviews, Elsevier, vol. 30(C), pages 1-28.

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