Environmental border tax adjustments and international trade law : fostering environmental protection / Alice Pirlot.
2017
K3943 .P57 2017 (Map It)
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Items
Details
Author
Title
Environmental border tax adjustments and international trade law : fostering environmental protection / Alice Pirlot.
Published
Northampton, MA : Edward Elgar Pub., 2017.
Call Number
K3943 .P57 2017
ISBN
9781786435507 (hardback)
1786435500
1786435500
Description
xix, 332 pages ; 24 cm.
System Control No.
(OCoLC)987708995
Summary
"[This book provides coverage on] the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change. The book is structured around three main topics: the rationale, the tax design and the legal framework of environmental border tax adjustments. This three-fold analysis gives an overview of the legal issues that should be considered before the adoption of environmental border taxes, including carbon tax adjustments. [The author's] approach to the arguments surrounding traditional and environmental border tax adjustments allows for...legal analysis going beyond the question of their compatibility with WTO law, while also reviewing the economic argument."-- Back cover.
Note
Based on author's thesis (doctoral - Université catholique de Louvain, 2016) issued under title: Environmental cross-border taxation from an international (trade) law perspective : bringing coherence to the legal chaos.
Bibliography, etc. Note
Includes bibliographical references (pages 289-321) and index.
Record Appears in
Table of Contents
Foreword
viii
Acknowledgements
x
List of abbreviations
xii
Table of cases
xiv
Introduction
1
pt. I
FROM ECONOMIC TO ENVIRONMENTAL OBJECTIVES: LOOKING BACK AT THE RATIONALE OF TRADITIONAL BTAs AND LOOKING AHEAD TO NEW PARADIGMS
1.
History and theoretical foundations of traditional BTAs
9
1.1.
BTAs' economic foundation
10
1.1.1.
BTAs' historical development in light of the history of tariffs
10
1.1.2.
origin of BTAs' economic rationale
12
1.2.
BTAs' political history
18
1.2.1.
First BTAs
18
1.2.2.
International fora on BTAs: the OECD and GATT reports on BTAs
19
1.2.3.
National and regional views on BTAs
34
1.3.
BTAs' main theoretical foundations
44
1.4.
Interim conclusions
47
2.
History and theoretical foundations of environmental BTAs
48
2.1.
Environmental BTAs' economic foundation
49
2.2.
Political history of environmental BTAs
54
2.2.1.
International fora on environmental BTAs: the OECD and the GATT/WTO
54
2.2.2.
National and regional views on environmental BTAs
70
2.3.
Environmental BTAs' main theoretical foundations
85
2.3.1.
Ricardo's theory revised: the revised theory of comparative advantage
86
2.3.2.
Revised theory of the absolute advantage
88
2.3.3.
Theory of the legitimate absolute advantage
89
2.3.4.
Interactions between traditional and environmental BTAs' theoretical foundations: legal impact
96
2.4.
Interim conclusions
98
pt. II
FROM TRADITIONAL CONSUMPTION TAXES TO INNOVATIVE ENVIRONMENTAL BTAs: AN ANALYSIS OF THEIR TAX DESIGN
3.
Tax design of traditional BTAs
101
3.1.
General characteristics
101
3.1.1.
BTAs and the concept of `border'
101
3.1.2.
BTAs and the concept of `tax'
102
3.1.3.
BTAs and the concept of `adjustment'
102
3.1.4.
BTAs and goods
103
3.2.
Illustration: traditional BTAs in practice
106
3.2.1.
Practices in the 1960s: findings of the OECD and GATT Reports
106
3.2.2.
Current practices: the examples of EU VAT and excise duty systems and of US retail sales taxes
107
3.3.
Interim conclusions
116
4.
Tax design of environmental BTAs
119
4.1.
General characteristics
119
4.1.1.
Environmental BTAs and the concept of `border'
119
4.1.2.
Environmental BTAs and the concept of `tax'
120
4.1.3.
Environmental BTAs and the concept of `adjustment'
122
4.1.4.
Environmental BTAs and goods
124
4.2.
Illustration: Environmental BTAs in practice
125
4.2.1.
Excise duty-based models
125
4.2.2.
VAT-based models
137
4.2.3.
Models based on the retail sales tax
147
4.2.4.
Other models -- environmental tax on producers
148
4.3.
Common issues of tax design
149
4.3.1.
Valuation -- environmental proxies
149
4.3.2.
Risk of abuse
151
4.3.3.
Allocation of revenue
155
4.4.
Interim conclusions
161
pt. III
FROM OLD LEGAL DEBATES TO BRAND NEW LEGAL ISSUES: AN ASSESSMENT OF THE COMPATIBILITY OF TRADITIONAL AND ENVIRONMENTAL BTAs UNDER WTO LAW (AND BEYOND)
5.
Legal framework of traditional BTAs
165
5.1.
BTAs' main legal grounds
166
5.1.1.
General GATT provisions and BTAs
166
5.1.2.
WTO law: specific rules surrounding BTAs
167
5.2.
Conditions for the adoption of BTAs on imports and exports
180
5.2.1.
Taxes concerned -- conceptual framing of BTAs
181
5.2.2.
BTAs on imports: the National Treatment (NT) principle
206
5.3.
Interim conclusions
222
6.
Legal framework of environmental BTAs
224
6.1.
Environmental BTAs under WTO law surrounding traditional BTAs
225
6.1.1.
Eligible taxes
225
6.1.2.
National Treatment principle
235
6.1.3.
MFN principle (GATT Article I)
238
6.2.
Environmental BTAs under other (WTO and non-WTO) relevant legal provisions
240
6.2.1.
Other WTO relevant legal provisions: GATT Article XX
241
6.2.2.
Other non-WTO relevant legal provisions
257
6.3.
Interim conclusions
280
Conclusion
282
Bibliography
289
Index
323