The Sectoral competitiveness issue - border tax adjustments

Hope Ashiabor

doi:10.1787/9789264025530-7-en

The Sectoral competitiveness issue - border tax adjustments

Hope Ashiabor (Contributor)

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

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 language	English
Title of host publication	The Political economy of environmentally related taxes
Place of Publication	Paris
Publisher	OECD Publishing
Pages	89-106
Number of pages	18
ISBN (Print)	9789264025523
DOIs	https://doi.org/10.1787/9789264025530-7-en
Publication status	Published - 2006

Keywords

border tax adjustments
environmental taxes

Access to Document

10.1787/9789264025530-7-en

Organisation for Economic Cooperation and Development, (OECD), Paris
Hope Ashiabor (Consultant)
Jun 2005 → Dec 2005
Activity: End user engagement and expertise › Advisory position

Cite this

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The Sectoral competitiveness issue - border tax adjustments

Abstract

Keywords

Access to Document

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Activities

Organisation for Economic Cooperation and Development, (OECD), Paris

Cite this