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Framework Proposal for a US Upstream Greenhouse Gas Tax with WTO-Compliant Border Adjustments

Ambitious US climate policy will require border adjustments to protect energy-intensive, trade-exposed industries from unfair competition—but formulating policies compatible with obligations under the World Trade Organization has proved challenging.

Working Paper by Brian Flannery, Jennifer Hillman, Jan Mares, and Matthew Porterfield — March 15, 2018

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