This paper addresses two fundamental questions concerning environmentally motivated border tax adjustments (BTAs), when viewed from a trade policy perspective. First, under what conditions can WTO Members lawfully impose such measures? This issue is addressed in Section 2. The second main issue, dealt with in Section 3, is whether it is desirable that countries employ BTAs. Section 4 concludes.
Horn,Henrik and Petros C. Mavroidis (2011),
"To B(TA) or Not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective".