Border adjustments, also known as border tax adjustments or border carbon adjustments, are taxes on imports and rebates on exports that account for variance in carbon pricing policies across different countries. RFF scholars are studying the design of border adjustments, their implementation costs, and their impacts on public policy questions, including their impact on possible leakage of economic activities away from countries with carbon pricing policies.
Border Carbon Adjustments 101
An introduction to border carbon adjustments, their components, benefits and costs, and the role of the World Trade Organization in their implementation.
Policy Guidance for US GHG Tax Legislation and Regulation: Border Tax Adjustments for Products of Energy-Intensive, Trade-Exposed and Other Industries
Border Tax Adjustments for Products of Energy-Intensive, Trade-Exposed and Other Industries
Pricing Carbon at the Border: Key Questions for the EU
Read a summary of recent scholarship on border adjustments and its application to policy questions being addressed in the European Union.