Publication
Jun 2008
This paper considers proposals for border tax adjustments (BTAs) to balance financial commitments to reducing carbon emissions. A reduction on border taxing is seen as one way of alleviating the additional burden faced by logistic companies due to tax increases in other areas. The paper also argues that the impact of border tax adjustments should be viewed as independent of the motivation behind the adjustments.
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English (PDF, 4 pages, 488 KB) |
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Author | Ben Lockwood, John Whalley |
Series | CIGI Policy Briefs |
Issue | 4 |
Publisher | Centre for International Governance Innovation (CIGI) |
Copyright | © 2008 Centre for International Governance Innovation (CIGI) |