Download or read book Border Tax Adjustments Under GATT and EC Law and General Implications for Environmental Taxes written by Paul Demaret and published by . This book was released on 1994 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Border Tax Adjustment at the Interface of WTO Law and International Climate Protection written by Dana Ruddigkeit and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Border Tax Adjustments and Environmental Protection written by Sebastiano Garufi and published by . This book was released on 2014 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Download or read book Import Tariffs as Environmental Policy Instruments written by C. Kraus and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theoretical claims for eco-tariffs are rigorously analyzed within a unified framework formed of an international trade model enriched with both a domestic and a global externality. During the course of the analysis the model is modified to analyze an array of contexts for which eco-tariffs have been claimed to improve environmental quality or welfare. The circumstances and conditions are characterised under which such tariffs can be shown to improve environmental quality and social welfare, taking account of general equilibrium effects. The theoretical results are applied in a policy analysis of eco-tariffs and other trade instruments in the context of domestic and global environmental policy in order to assess the relevance of the eco-tariffs that have been subjected to the theoretical analysis. Finally, the GATT/WTO rules and regulations are presented, since to date these have banned the use of eco-tariffs. The rules and regulations are mapped against the theoretical results to show which rules ought to be changed.
Download or read book Environmental Border Tax Adjustments and International Trade Law written by Alice Pirlot and published by Edward Elgar Publishing. This book was released on 2017-10-27 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Fundamental Tax Reform and Border Tax Adjustments written by Gary Clyde Hufbauer and published by Peterson Institute. This book was released on 1996 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Carbon Pricing What Role for Border Carbon Adjustments written by Ian W.H. Parry and published by International Monetary Fund. This book was released on 2021-09-27 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Climate Note discusses the rationale, design, and impacts of border carbon adjustments (BCAs), charges on embodied carbon in imports potentially matched by rebates for embodied carbon in exports. Large disparities in carbon pricing between countries is raising concerns about competitiveness and emissions leakage, and BCAs are a potentially effective instrument for addressing such concerns. Design details are critical, however. For example, limiting coverage of the BCA to energy-intensive, trade-exposed industries facilitates administration, and initially benchmarking BCAs on domestic emissions intensities would help ease the transition for emissions-intensive trading partners. It is also important to consider how to apply BCAs across countries with different approaches to emissions mitigation. BCAs are challenging because they pose legal risks and may be at odds with the differentiated responsibilities of developing countries. Furthermore, BCAs provide only modest incentives for other large emitting countries to scale carbon pricing—an international carbon price floor would be far more effective in this regard.
Download or read book Climate Border Adjustments and WTO Law written by Ulrike Will and published by BRILL. This book was released on 2019-07-29 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Climate Border Adjustments and WTO Law, Ulrike Will develops a convincing reform proposal for a climate border adjustment (BA) on imports within the EU Emission Trading System (ETS), which would be immune to disputes at the WTO and comply with international climate agreements while remaining economically feasible and straightforward to implement.
Download or read book International and European Trade and Environmental Law After the Uruguay Round written by Ernst-Ulrich Petersmann and published by BRILL. This book was released on 2024-01-22 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years the resort to trade restrictions for purposes of environmental policy has given rise to an increasing number of international dispute settlement proceedings, both on the world-wide level in the context of the General Agreement on Tariffs and Trade and the newly established World Trade Organisation, and on the regional level in the European Community and among the member countries of the North American Free Trade Agreement. The present work discusses the evolution of trade law in the global and regional context and analyzes and compares the different world-wide and regional approaches to the various interface problems of trade and environmental policies. The book includes in an annex a selection of the most important provisions, reports and court cases.
Download or read book The Natural Wealth of Nations written by David Roodman and published by Routledge. This book was released on 2014-04-08 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every year, the world's governments spend over US $700 billion subsidizing activities that harm the environment. The Natural Wealth of Nations shows how cutting these wasteful subsidies can actually boost the economy, save tax and help the environment. By raising taxes on harmful activities like air pollution whilst cutting taxes on payrolls and profits, pollution is discouraged and both work and investment boosted. In a comprehensive global survey, The Natural Wealth of Nations provides examples from Sweden to Spain to Malalysia of the growing number of countries that are successfully using these market-based approaches to clean up their environments. This is an accessible, practical book offering concrete proposals for cleaning up the world?s environment and overcoming ecological ignorance.
Download or read book Greening Trade and Investment written by Eric Neumayer and published by Routledge. This book was released on 2017-09-25 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive, critical analysis of the interactions between investment, trade and the environment. It examines the consequences of existing multilateral investment and trade regimes, including the WTO and the MAI for the environment, and asks how they should be reformed to protect it. In doing so, the text shows how these regimes can be greened without erecting protectionist barriers to trade that frustrate the development aspirations of poorer countries. The solution seeks to offer a way out of one of the most difficult dilemmas in international policy: how investment and trade can protect the environment without encouraging protectionism by the industrialized world.
Download or read book Environmental Taxation Law written by John Snape and published by Routledge. This book was released on 2016-05-06 with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theoretical arguments for environmental taxes and other types of economic instruments for environmental protection have been discussed extensively in the literature. Rather less well discussed has been the extremely complex form that such instruments have in fact taken in practice. Environmental Taxation Law: Policy, Contexts and Practice examines the legal implications of introducing environmental taxes and other economic instruments into the regulatory framework of UK law. In doing so, it analyzes and explains the difficulties of grafting environmental taxes onto the complexities of existing regulatory structures, not all of which, of course, were originally devised with environmental considerations in mind. Although the focus of the book is the UK's pioneering implementation of a web of distinct yet interrelated policy measures, it locates the UK's taxes and instruments not simply in their broader context of market and environmental regulation, but also in the contexts of European and international law.
Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Download or read book The World Trade Organization written by Asif H Qureshi and published by Manchester University Press. This book was released on 2022-12-20 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now available as an eBook for the first time, this 1998 book from the Melland Schill series looks at The World Trade Organization, which was set up at the conclusion of the Uruguay Round of Trade Negotiations and came into force on 1 January 1995, forming a pillar of the international trading system. This book explains the legal framework established by the WTO, and explores how it can be made to work in practice. Asif H. Qureshi provides a basic guide to the new WTO code of conduct, and then focuses on implementation. First, he explains the institutional provisions of the WTO through an examination of GATT 1994 and the results of the Uruguay Round. Part Two covers techniques of implementation, and the third section covers the issues and problems of implementation relating to both developing countries and trade "blocs". Finally, Qureshi presents a complementary documentary appendix, including a complete copy of the Marrakesh Agreement establishing the WTO.
Download or read book Climate Change 2001 Mitigation written by Intergovernmental Panel on Climate Change. Working Group III. and published by Cambridge University Press. This book was released on 2001-07-12 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: IPCC assessment of the scientific, technical, environmental, economic, and social aspects of the mitigation of climate change.
Download or read book European Community Law written by and published by Kluwer Law International B.V.. This book was released on 1995-01-01 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Birnie Boyle and Redgwell s International Law and the Environment written by Alan E. Boyle and published by Oxford University Press. This book was released on 2021 with total page 905 pages. Available in PDF, EPUB and Kindle. Book excerpt: As conservation of the environment plays an increasingly important role within society, Birnie, Boyle, and Redgwell's International Law and the Environment continues to be an essential read for students and practitioners alike. Whilst remaining rooted within the substantive law, the book places legislation on the protection of the environment firmly at the core of the text. Written by experts in the field, the authors employ sharp and thorough analysis of the laws, allowing them to share their extensive knowledge and experience with the reader. The authors provide a unique perspective on the implications of international regulation, promoting a wider understanding of the pertinent issues impacting upon the law.
