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 ambitious net-zero policies.


Featured Content


Receive Updates on Border Adjustments