Border carbon adjustment (BCA) has had a high profile in climate and trade talks, due to differences between the EU and China. Much of the debate has revolved around the possibility of EU taxation on Chinese exported products in order to both avoid carbon leakage and support the EU's unilateral...

In recent years, export value-added tax (VAT) refund rebate and export tax (EVRRET) measures have been adopted for energy-intensive products in China. They are proclaimed to be climate policy, yet there is no explicit and unique carbon cost set on export, and the implicit export carbon tax rates...