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The World Trade SystemTrends and Challenges$
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Jagdish N. Bhagwati, Pravin Krishna, and Arvind Panagariya

Print publication date: 2017

Print ISBN-13: 9780262035231

Published to MIT Press Scholarship Online: September 2017

DOI: 10.7551/mitpress/9780262035231.001.0001

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PRINTED FROM MIT PRESS SCHOLARSHIP ONLINE (www.mitpress.universitypressscholarship.com). (c) Copyright The MIT Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in MITSO for personal use.date: 26 September 2021

Border Tax Equalization

Border Tax Equalization

Chapter:
(p.25) 2 Border Tax Equalization
Source:
The World Trade System
Author(s):

Steve Charnovitz

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262035231.003.0002

The question of whether domestic taxes can be applied to imports or stripped from exports has bedeviled the international trading system for over a century. Border adjustments are meant to address political and economic concerns about a level playing field both with respect to trade and tax competitiveness. The law of the World Trade Organization lays out rules for border tax equalization for both imports and exports, but the rules are not crystal clear and the legal caselaw is sparse. This article explains these basic rules and their historical and jurisprudential derivation. The last part of the article looks at some controversial questions regarding the use of border adjustments in pursuit of environmental and international climate objectives.

Keywords:   Border Tax Equalization, WTO

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