Environmental border tax adjustments and international trade law : fostering environmental protection /

This timely book brings clarity to 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...

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Hlavní autor: Pirlot, Alice (Autor)
Typ dokumentu: Kniha
Jazyk:Angličtina
Vydáno: Cheltenham : Edward Elgar Publishing, 2017
Edice:New horizons in environmental and energy law
Témata:
On-line přístup:Elektronická verze přístupná pouze pro studenty a pracovníky MU
Příbuzné jednotky:Tištěná verze:: Environmental border tax adjustments and international trade law : fostering environmental protection
Obsah:
  • Introduction
  • Part I from economic to environmental objectives: looking back at the rationale of traditional BTAs and looking ahead to new paradigms
  • 1. History and theoretical foundation of traditional BTAs
  • 2. History and theoretical foundation of environmental BTAs
  • Part II from traditional consumption taxes to innovative environmental BTAs: An analysis of their tax design
  • 3. Tax design of traditional BTAs
  • 4. Tax design of environmental BTAs
  • Part 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
  • 6. Legal framework of environmental BTAs
  • Conclusion
  • Index.