EconPapers    
Economics at your fingertips  
 

To B(TA) or not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective

Henrik Horn () and Mavroidis Petros C.
Additional contact information
Mavroidis Petros C.: Columbia Law School

No P21, Working Papers from FERDI

Abstract: This paper asks two questions concerning Border Tax Adjustments for climate purposes, when viewed from a trade perspective: First, under what conditions are BTAs possible in the WTO-world? To address this issue, the paper provides a detailed discussion of the relevant law and case law. We also apply our main conclusions on what we consider to be paradigmatic cases of measures to address climate change where trade concerns are raised. We conclude that the WTO regime is no major obstacle to those aspiring to use BTAs, although the allocation of the burden of proof could be an issue. The second issue addressed is whether the economic literature on the desirability of BTAs adequately reflects concerns that have been raised in the trade policy community. Here we conclude that it has hardly addressed these concerns at all. We also point to some aspects of BTAs that would be important to take into account in a more complete analysis.

JEL-codes: Q56 F18 F42 K32 K34 (search for similar items in EconPapers)
Date: 2011-07
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (13) Track citations by RSS feed

Downloads: (external link)
http://www.ferdi.fr/sites/www.ferdi.fr/files/publi ... rn_Mavroidis_WEB.pdf (application/pdf)

Related works:
Journal Article: To B(TA) or Not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective (2011) Downloads
Working Paper: To B(TA) or not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective (2011) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fdi:wpaper:792

Access Statistics for this paper

More papers in Working Papers from FERDI Contact information at EDIRC.
Bibliographic data for series maintained by Vincent Mazenod ().

 
Page updated 2021-04-12
Handle: RePEc:fdi:wpaper:792