The Sectoral competitiveness issue - border tax adjustments

Hope Ashiabor (Contributor)

    Research output: Chapter in Book/Report/Conference proceedingChapter


    This chapter examines the extent to which the GATT/WTO rules permit the use of border tax adjustments (BTAs) to address potential competitiveness issues arising from the implementation of environmentally related taxes. It addresses the extent to which inputs which are embedded or used in the production of goods, such as energy, are eligible for border tax adjustments.
    Original languageEnglish
    Title of host publicationThe Political economy of environmentally related taxes
    Place of PublicationParis
    PublisherOECD Publishing
    Number of pages18
    ISBN (Print)9789264025523
    Publication statusPublished - 2006


    • border tax adjustments
    • environmental taxes


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