2011

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

Reprint No. 2011:47

Author(s): Henrik Horn and Petros C. MavroidisYear: 2011 Title: World Economy Volume (No.): 34 (11) Pages: 1911–1937
Online article (restrictions may apply)

To B(TA) or Not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective Henrik Horn and Petros C. Mavroidis

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.

Reference:
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". World Economy 34(11), 1911–1937.

Henrik Horn

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