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Border Tax adjustment - legal perspective

Weber, Rolf

In: Climatic Change, 2015, vol. 133, no. 3, p. 407-417

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    Titre
    • Border Tax adjustment - legal perspective
    Auteur
    • Weber, Rolf. University of Zurich, Rämistrasse 74 / 38, CH-8001, Zurich, Switzerland
    Type de document
    • Postprint
    Classification
    • Sciences de la terre
    Identifiant OAI-PMH
    • oai:doc.rero.ch:332025
    Summary
    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.