Border Adjustments
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.
Pricing Carbon at the Border
Read a summary of recent scholarship on border adjustments and its application to policy questions being addressed in the European Union.
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From the Blog: US Border Tax Adjustment Framework
Implementing a Framework for Border Tax Adjustments in US Greenhouse Gas Tax Legislation and Regulations
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Report: Policy Guidance for US Greenhouse Gas Tax
Border Tax Adjustments for Products of Energy-Intensive, Trade-Exposed and Other Industries
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Common Resources — Jul 29, 2021
Border Carbon Adjustments: How to Implement in Countries That Don’t Have a Carbon Price
A large body of research considers how a border adjustment tax can be imposed on goods from countries that don’t implement a carbon price. A new RFF working paper considers a more complex question: How can nations without a price implement their own tax?
Press Release — Jul 29, 2021
Nations Differ on Climate Policies—But What Does That Mean for International Trade?
To contend with the global web of national climate policies, new research from Resources for the Future (RFF) presents multiple policy options that could create fair trading conditions while incentivizing lower carbon emissions.
Working Paper — Jul 29, 2021
Border Carbon Adjustments without Full (or Any) Carbon Pricing
In outlining a possible way forward for border carbon adjustments (BCAs), the authors consider ways to create fair conditions for both domestic and foreign products while simultaneously decreasing global carbon emissions.
Working Paper — Jul 29, 2021
Border Carbon Adjustments without Full (or Any) Carbon Pricing
In outlining a possible way forward for border carbon adjustments (BCAs), the authors consider ways to create fair conditions for both domestic and foreign products while simultaneously decreasing global carbon emissions.
Report — Oct 23, 2020
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.
Data Tool — Oct 1, 2020
Carbon Pricing Bill Tracker
Compare bills introduced in the 116th Congress that would implement a price on carbon dioxide emissions
Workshop/Seminar — Oct 27, 2015
Addressing Competitiveness Concerns in a Carbon Tax: What Are the Options?
This workshop focused on trade, competitiveness, and possible policy approaches, featuring the presentation and discussion of four new papers.
Workshop/Seminar — Nov 14, 2012
Market-based Emissions Regulation and Industry Dynamics
An RFF academic seminar on Market-based Emissions Regulation and Industry Dynamics.
Workshop/Seminar — Sep 5, 2012
The Role of Border Measures in Unilateral Climate Policy
Panelists at this First Wednesday Seminar highlighted recent research on the efficiency and distributional impacts of border measures.
Press Release — Jul 29, 2021
Nations Differ on Climate Policies—But What Does That Mean for International Trade?
To contend with the global web of national climate policies, new research from Resources for the Future (RFF) presents multiple policy options that could create fair trading conditions while incentivizing lower carbon emissions.
Media Highlight — Jun 17, 2021
1st Carbon Border Tax is Coming. What It Means for the US
RFF scholars Jan Mares and Brian Flannery are quoted in an E&E News story about carbon border adjustments and their implications.
Media Highlight — Mar 22, 2021
The US Wants the EU to Delay Imposing Trade Penalties on Carbon-Intensive Imports, But Is Considering Imposing Its Own
A story in Inside Climate News quotes Senior Fellow Carolyn Fischer's expertise on border carbon adjustments in the EU.
Common Resources — Jul 29, 2021
Border Carbon Adjustments: How to Implement in Countries That Don’t Have a Carbon Price
A large body of research considers how a border adjustment tax can be imposed on goods from countries that don’t implement a carbon price. A new RFF working paper considers a more complex question: How can nations without a price implement their own tax?
On the Issues — Feb 7, 2020
Ridesharing Impacts on the Environment, Miami Imperiled by Climate Change, and More
Connecting this week's environmental and energy news to RFF's economic research.
Resources Radio — Nov 12, 2019
Carbon Pricing Proposals in Today's Congress, with Marc Hafstead
In a special crossover episode with CSIS' Energy 360° podcast, Marc Hafstead analyzes the recent cluster of carbon pricing proposals that have been introduced in the US Congress.