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The Key Stone In The Carbon Tariff Wall: The Alberta Oil Sands And The Legality Of Taxing Imports Based On Their Carbon Footprint, Mark L. Belleville
The Key Stone In The Carbon Tariff Wall: The Alberta Oil Sands And The Legality Of Taxing Imports Based On Their Carbon Footprint, Mark L. Belleville
Mark L. Belleville
Can one nation—consistent with international trade law—tax imports or otherwise treat them differently based on the CO2 emitted in another country during production of the import? This Article analyzes the General Agreement on Tariffs and Trade (GATT), relevant World Trade Organization (WTO) decisions, and the considerable amount of scholarship regarding Border Tax Adjustments (BTAs) and concludes that such treatment of imports is legally permissible. In early 2013, the European Union (E.U.) will vote on a proposed rule that seeks to classify crude oil coming into E.U. refineries based on “life-cycle greenhouse gas emissions,” including CO2 emitted during extraction. Canada, seeking …