In this symposium, three papers are presented which bear on issues relating to global climate change policy, and more specifically on the conduct of international negotiations, whose origins lie in the Earth Summit of 1990 and the following UNFCCC negotiations.

This paper discusses how joint cross country indirect tax initiatives can be used to achieve global rebalancing. We suggest that if China and Germany (as major surplus countries) switch their present VAT systems from a destination principle to an origin principle, and the US (as the major...