The Resource Could VAT techniques be used to implement border carbon adjustments?

Could VAT techniques be used to implement border carbon adjustments?

Label
Could VAT techniques be used to implement border carbon adjustments?
Title
Could VAT techniques be used to implement border carbon adjustments?
Creator
Subject
Language
eng
Summary
In this article, the author examines whether techniques patterned after VAT techniques could be used to implement a "carbon-added tax" and the associated border carbon adjustments required to convert an origin-based tax on emissions to a destination-based tax. The author also considers the (in)feasibility of a retail carbon tax
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 66 (2012),
http://library.link/vocab/creatorName
McLure, C.E. (Jr.)
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • border tax adjustment
  • energy tax
Label
Could VAT techniques be used to implement border carbon adjustments?
Instantiates
Publication
Label
Could VAT techniques be used to implement border carbon adjustments?
Publication

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