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


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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Ph: +46 8 665 4540
henrik.horn@ifn.se

Global index of the sharing economy

Timbro SEI

2018 Bergh Funcke Wernberg - Timbro Sharing Economy Index-1fHemsidan.jpg

Andreas Bergh, IFN and Lund University, is one of the authors of this book. The Timbro Sharing Economy Index is the first global index of the sharing economy. The index has been compiled using traffic volume data and scraped data, and provides a unique insight into the driving factors behind the peer-to-peer economy.

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