Controversy of International Carbon-motivated Border Tax Adjustment and Its Impact on China＇s Manufacturing Industries-中国期刊网

摘要 Carbon-motivatedbordertaxadjustment(BTA)aimstocompensateforthelossofcompetitivenessofcarbonintensiveproductsduetocarbondioxideabatementactions.Basedontheanalysisoftheinternationalbackgroundofcarbon-motivatedBTAs,thispaperdiscussesthefundamentalmotivationleadingtoUSpolicytransformation,thepotentialimpactsofthepolicyonChina'smanufacturingindustries,andthecompatibilityofthepolicytoWTOrules.Carbon-motivatedBTAsviolatethefundamentalprincipleoftheUNFCCC,andpotentiallyconflictwiththecoreWTOprincipleofnon-discriminationreflectedintheGATTArticlesIandIII.However,ArticleXXoftheGATTmaybeapplicable.Thus,theauthorsuggestsseveralmeasurestoalleviatetheimpactsofcarbon-motivatedBTAs,andputsforwardcountermeasuresbasedoncarbonconsumptionpercapita.

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Controversy of International Carbon-motivated Border Tax Adjustment and Its Impact on China＇s Manufacturing Industries

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Controversy of International Carbon-motivated Border Tax Adjustment and Its Impact on China＇s Manufacturing Industries

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