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Environmental Border Tax Adjustments and International Trade Law

Fostering Environmental Protection Alice Pirlot, Saïd Business School, University of Oxford, UK
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.
Extent: 352 pp
Hardback Price: $150.00 Web: $135.00
Publication Date: 2017
ISBN: 978 1 78643 550 7
Availability: In Stock
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  • Environment
  • Environmental Law
  • Law - Academic
  • Environmental Law
  • Tax Law and Fiscal Policy
  • International Economic Law, Trade Law
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 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. Alice Pirlot’s critical approach to the arguments surrounding traditional and environmental border tax adjustments allows for detailed legal analysis going beyond the question of their compatibility with WTO law, while also reviewing the economic argument.

This book will prove to be essential reading for legal scholars and professionals alike, as well as benefitting environmental NGOs, stakeholders in energy-intensive industries and policymakers looking for in-depth insight into environmental border tax adjustments.
‘All in all, Pirlot has presented an impressive and thought-provoking analysis on a highly relevant question, and this succinct publication could not have been more timely. Current political debate can and should profit tremendously from the book.’
– Roland Ismer, Intertax

‘The book is an essential resource on the subject of BTAs for academics and practitioners alike. Alice Pirlot adds her own refreshing voice to the existing literature, provokes discussion and urges reconsideration of the main issues surrounding the use of environmental BTAs.’
– Kateryna Holzer, Carbon & Climate Law Review

‘This book is an essential resource for people who are thinking seriously about how to build border tax adjustments into environmental tax regimes. Working artfully at the complex intersection of tax law, environmental law and trade law, Pirlot provides a clear, thoughtful guide to the origin of theories, their evolution and their consequences for the design and use of environmental border tax adjustments – an important and impressive feat.’
– Janet E. Milne, Vermont Law School, US

‘Environmental protection is now recognised as a universal concern. At the same time, the objective of sustainable development is recognized within the WTO and this has had an impact on our reading of many of the relevant WTO provisions. In her book, Dr Alice Pirlot offers a unique compilation of existing environmental taxes and fiscal mechanisms put in place to foster the protection of the environment. In addition, Dr Pirlot successfully explores their functioning and their political and legal impacts, while highlighting their benefits and impediments. This work will be extremely useful to practitioners and academics in our efforts to realise a world with equitable and sustainable development.’
– Gabrielle Marceau, University of Geneva, Switzerland

‘For international trade lawyers, border tax adjustments have never gone away. For the wider legal and political community, they have only recently gained prominence. This volume analyses all relevant issues from a multidisciplinary, legal as well as economic angle. No better time to do it. No more appropriate author to write it.’
– Geert van Calster, KU Leuven, Belgium
Content: 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