In 2020, the European Commission announced its intention to table a legislative proposal for a Carbon Border Adjustment Mechanism (CBAM), as part of a wider package of laws aimed at implementing the EU Green Deal. It furthermore stated that it would explore various options, such as a so-called...

In this article, the author offers insight into how countries and multinational bodies (in particular, the EU) can design a carbon border tax that the WTO will deem admissible under the General Agreement on Trade and Tariffs

In this article, the author examines existing carbon taxing regimes and considers how countries can create and gain public support for fair, equitable carbon schemes with a view toward reaching an international consensus on carbon taxation

The paper provides for a template for the negotiation of a Multilateral Carbon Tax Treaty, and is extracted from the final chapter of the book 'A Proposition for a Multilateral Carbon Tax Treaty', published by IBFD in 2018, available at:...

This paper was developed after an invitation to discuss environmental tax reform within the context of the indirect tax reform PEC 45/19 now considered in Brazil. Following to a public consultation hearing at the Chamber of Deputies, the author was invited to present suggested changes to the...

This article explores some of the highlights of the United Handbook on Carbon Taxation, that was produced by the Subcommittee on Environmental Taxation under the mandate of the United Nations Committee of Experts on International Cooperation in Tax Matters. The article analyses the existing...

In this article, the author discusses the EU’s proposed carbon border adjustment mechanism, addressing potential obstacles at both the EU and WTO levels and the potential consequences of the mechanism for third countries. She proposes options that would allow the EU to become a global leader...