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Framework Proposal for a US Upstream GHG Tax with WTO-Compliant Border Adjustments: 2020 Update

The report provides a significant update to the original Framework proposal. Its provisions to assure WTO-compatibility also underscore challenges of designing border tax adjustments (BTAs) to be an element of recent US legislative proposals and similar efforts in the European Union.

Report (20-14) by Brian Flannery, Jennifer A. Hillman, Jan Mares, and Matthew C. Porterfield — 57 minute read — Oct. 23, 2020