Global S&T Development Trend Analysis Platform of Resources and Environment
Framework Proposal for a US Upstream GHG Tax with WTO-Compliant Border Adjustments: 2020 Update | |
Brian Flannery; Jennifer A. Hillman; Jan Mares; and Matthew C. Porterfield | |
2020-10-23 | |
出版年 | 2020 |
国家 | 美国 |
领域 | 资源环境 |
英文摘要 | The original Framework (2018) described how to design BTAs in the context of a US upstream GHG tax. Rules of the World Trade Organization (WTO) allow nations to rebate value-added taxes (VATs) on exported products and impose them on imports. For that reason the Framework explicitly defined the GHG-index (GGI) in close analogy with VATs as its basis for BTAs. GGI tracks taxed sources of GHG emissions along supply and manufacturing chains to produce GHG-intensive products. BTAs for products are determined by their GGI multiplied by the US GHG tax. Justification for WTO-compatibility relies on Articles II and III of the General Agreement on Tariffs and Trade (GATT) for import charges, and on the Agreement on Subsidies and Countervailing Measures (ASCM) for export rebates. |
URL | 查看原文 |
来源平台 | Resources for the Future |
文献类型 | 科技报告 |
条目标识符 | http://119.78.100.173/C666/handle/2XK7JSWQ/300334 |
专题 | 资源环境科学 |
推荐引用方式 GB/T 7714 | Brian Flannery,Jennifer A. Hillman,Jan Mares,et al. Framework Proposal for a US Upstream GHG Tax with WTO-Compliant Border Adjustments: 2020 Update,2020. |
条目包含的文件 | 条目无相关文件。 |
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