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Policy Guidance for US GHG Tax Legislation and Regulation: Border Tax Adjustments for Products of Energy-Intensive, Trade-Exposed and Other Industries

The report addresses how border tax adjustments—export rebates and import charges on covered products—could be authorized and implemented as part of GHG tax legislation.

Report (20-15) by Brian Flannery, Jennifer A. Hillman, Jan Mares, and Matthew C. Porterfield — 31 minute read — Oct. 23, 2020