Designing an Equitable Border Carbon Adjustment Mechanism

نویسندگان

چکیده

Policy makers worldwide have increasingly considered the adoption of a carbon adjustment at border to equalize pricing on foreign goods with policies imposed domestic production. The implementation (BCA) in European Union has been recently proposed by Commission, followed similar plans United States and Canada, as an instrument designed address concerns about competitiveness emissions leakage resulting from absence global price or internationally coordinated carbon-pricing system. Despite its potential these issues, BCA raises respect impact developing countries. A will likely impose disproportionate burden countries limited capacity cut back thus violate principle common but differentiated responsibilities (CBDR) established Nations Framework Convention Climate Change. main goal this article is examine CBDR's normative requirements determine legal implications for design. further offers policy guidelines implementing CBDR-compliant that addresses ultimate purpose reducing greenhouse gas while also supporting development needs less affluent

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ژورنال

عنوان ژورنال: Canadian tax journal

سال: 2022

ISSN: ['0008-5111']

DOI: https://doi.org/10.32721/ctj.2022.70.1.ozai