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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.
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