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WTO Law Constraints on Border Tax Adjustment and Tax Credit Mechanisms to Reduce the Competitive Effects of Carbon Taxes

Under a national carbon tax, border tax adjustment mechanisms may be used to address emissions leakage and competitiveness concerns. This paper focuses on the World Trade Organization laws that should be accounted for in structuring these mechanisms.

Working Paper by Joel Trachtman — Jan. 25, 2016

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Authors

Joel Trachtman