Matches in SemOpenAlex for { <https://semopenalex.org/work/W3125869819> ?p ?o ?g. }
Showing items 1 to 74 of
74
with 100 items per page.
- W3125869819 startingPage "1" @default.
- W3125869819 abstract "There is a growing consensus that carbon taxes will be an essential component of the response to climate change. Most recent carbon tax proposals provide for a domestic tax on fossil fuels at the point of extraction with border adjustments of the tax on imports and exports of products from energy-intensive sectors. The border adjustment of the tax would both protect domestic industries from unfair competition and prevent the “leakage” of emissions that would occur if production of energy-intensive goods shifted to jurisdictions without comparable carbon pricing. The prospect of new import fees and export rebates, however, has raised concerns about the potential for conflict with the rules of the World Trade Organization.The debate has centered on whether taxes on inputs that are used in the production process, but are not incorporated in the final product, may be border adjusted. The question of whether governments may regulate imported products based on “process or production methods” (“PPMs”) that do not affect the physical properties of the products has played a central role in discussions of the relationship between international trade rules and environmental measures over the last three decades. The WTO rules addressing the border adjustment of taxes, however, have a different and much older provenance. Governments have border adjusted consumption taxes for more than two centuries. The relevant WTO rules were drafted to accommodate this practice with regard not only to taxes on finished products but also to taxes on inputs used in the production process. Accordingly, border adjustments for carbon taxes are a WTO-consistent policy tool that can be used as part of the broader efforts to address climate change." @default.
- W3125869819 created "2021-02-01" @default.
- W3125869819 creator A5041740190 @default.
- W3125869819 date "2019-01-01" @default.
- W3125869819 modified "2023-09-26" @default.
- W3125869819 title "Border Adjustments for Carbon Taxes, PPMs, and the WTO" @default.
- W3125869819 hasPublicationYear "2019" @default.
- W3125869819 type Work @default.
- W3125869819 sameAs 3125869819 @default.
- W3125869819 citedByCount "0" @default.
- W3125869819 crossrefType "journal-article" @default.
- W3125869819 hasAuthorship W3125869819A5041740190 @default.
- W3125869819 hasConcept C100405246 @default.
- W3125869819 hasConcept C139719470 @default.
- W3125869819 hasConcept C144133560 @default.
- W3125869819 hasConcept C155202549 @default.
- W3125869819 hasConcept C162324750 @default.
- W3125869819 hasConcept C18547055 @default.
- W3125869819 hasConcept C18903297 @default.
- W3125869819 hasConcept C2524010 @default.
- W3125869819 hasConcept C2778348673 @default.
- W3125869819 hasConcept C2778976125 @default.
- W3125869819 hasConcept C2781426840 @default.
- W3125869819 hasConcept C33923547 @default.
- W3125869819 hasConcept C47737302 @default.
- W3125869819 hasConcept C86803240 @default.
- W3125869819 hasConcept C90673727 @default.
- W3125869819 hasConcept C91306197 @default.
- W3125869819 hasConceptScore W3125869819C100405246 @default.
- W3125869819 hasConceptScore W3125869819C139719470 @default.
- W3125869819 hasConceptScore W3125869819C144133560 @default.
- W3125869819 hasConceptScore W3125869819C155202549 @default.
- W3125869819 hasConceptScore W3125869819C162324750 @default.
- W3125869819 hasConceptScore W3125869819C18547055 @default.
- W3125869819 hasConceptScore W3125869819C18903297 @default.
- W3125869819 hasConceptScore W3125869819C2524010 @default.
- W3125869819 hasConceptScore W3125869819C2778348673 @default.
- W3125869819 hasConceptScore W3125869819C2778976125 @default.
- W3125869819 hasConceptScore W3125869819C2781426840 @default.
- W3125869819 hasConceptScore W3125869819C33923547 @default.
- W3125869819 hasConceptScore W3125869819C47737302 @default.
- W3125869819 hasConceptScore W3125869819C86803240 @default.
- W3125869819 hasConceptScore W3125869819C90673727 @default.
- W3125869819 hasConceptScore W3125869819C91306197 @default.
- W3125869819 hasIssue "1" @default.
- W3125869819 hasLocation W31258698191 @default.
- W3125869819 hasOpenAccess W3125869819 @default.
- W3125869819 hasPrimaryLocation W31258698191 @default.
- W3125869819 hasRelatedWork W149409255 @default.
- W3125869819 hasRelatedWork W1538342383 @default.
- W3125869819 hasRelatedWork W1730767826 @default.
- W3125869819 hasRelatedWork W1923895610 @default.
- W3125869819 hasRelatedWork W2017193369 @default.
- W3125869819 hasRelatedWork W2117817319 @default.
- W3125869819 hasRelatedWork W2156302851 @default.
- W3125869819 hasRelatedWork W2226547107 @default.
- W3125869819 hasRelatedWork W2236943825 @default.
- W3125869819 hasRelatedWork W2277852312 @default.
- W3125869819 hasRelatedWork W2292544778 @default.
- W3125869819 hasRelatedWork W2365837341 @default.
- W3125869819 hasRelatedWork W2387280074 @default.
- W3125869819 hasRelatedWork W2905492725 @default.
- W3125869819 hasRelatedWork W2993562507 @default.
- W3125869819 hasRelatedWork W3121703663 @default.
- W3125869819 hasRelatedWork W3123301099 @default.
- W3125869819 hasRelatedWork W3123590745 @default.
- W3125869819 hasRelatedWork W3125786681 @default.
- W3125869819 hasRelatedWork W43889284 @default.
- W3125869819 hasVolume "41" @default.
- W3125869819 isParatext "false" @default.
- W3125869819 isRetracted "false" @default.
- W3125869819 magId "3125869819" @default.
- W3125869819 workType "article" @default.