CBAM: legal reflections in Brazil toward a green transition

Arthur M. Ferreira Neto and Marina D’Almeida Bianco

Chapter 8 in Frontiers in the Low-carbon Transition, 2026, pp 127-146 from Edward Elgar Publishing

Abstract: As climate-aligned fiscal instruments expand across jurisdictions, the European Union's (EU) Carbon Border Adjustment Mechanism (CBAM) marks a new phase in global climate governance. With significant implications for policy design in the Global South, the mechanism stands out for its capacity to internalize environmental costs in traded goods. CBAM functions as a competitiveness-correction device, seeking to restore fairer market conditions where carbon-intensive production benefits from the absence of explicit greenhouse-gas pricing. It invites non-EU jurisdictions to internalize carbon costs domestically, thereby reducing border obligations. This chapter analyses the potential impacts of CBAM on Brazil from a legal perspective. Brazil's Tax Reform and recent constitutional incorporation of environmental protection as a structural principle of the National Tax System (Brazil, 2023) provide the broader normative context. The research examines the fiscal responses through which Brazil structures alignment with international environmental requirements, considering the risks of externally determined carbon costs.

Keywords: Carbon Border Adjustment Mechanism; CBAM; Environmental Taxation; Carbon Cost; Green Transition; Tax Reform; International Trade (search for similar items in EconPapers)
Date: 2026
ISBN: 9781049412115
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