Abstract enBorder tax adjustments that put into effect destination principle have recently been considered as a magic tool for addressing carbon leakage and international competition in carbon- taxing countries. The destination principle enables that the exporting country can refund all indirect taxes on exported products to exporters and that importing countries has the right to impose a charge on the importation of any product equivalent to an internal tax imposed on like domestic product. As a carbon tax is an emission tax, not a tax like value added tax, here the main question to answer if border carbon tax adjustments could be designed in a compatible way of World Trade Organisation (WTO).In the light of the examination of several core principles of the GATT (the General Aggreement on Tariffs and Trade) including the general non-discrimination principle and the general exceptions, it is possible to analyze the issue of border carbon tax adjustments are WTO-compatible or not. As a conclusion,it is difficult or impossible to say border carbon tax adjustment could be designed in a compatible way of GATT principles
abstract enborder tax adjustments that put into effect destination principle has recently been considered as a magic tool for addressing carbon emissions and international competition in carbon taxing countries the destination provision that the country can refund all indirect plugses on products to exporters and that importing countries have the right issue to impose a charge on the importation of any product equivalent to an internal tax notice on like domestic product as a carbon tax is an adverse note a tax like value added tax here the main question to answer if tax is expected to change carbon change from the nationality of the general trade name of the general trade name of the nationality of the nationality of the nationality of the nationality of the nationality of not onlyification of the trade is possible trade is not onlyification of the common question of the nationality in connection to unification of the nationality of the universal solution to unification of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of the nationality of foreign trade is notifications of the nationality of the
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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