Why a State-Level Carbon Tax Can Include Border Adjustments

This essay argues that U.S. state governments can permissibly levy state-level carbon taxes with border tax adjustments. In doing so, we respond to the general consensus that such a move would violate the dormant commerce clause

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Year of publication:	2017
Authors:	Gamage, David
Other Persons:	Shanske, Darien (contributor)
Publisher:	[2017]: [S.l.] : SSRN
Subject:	Ökosteuer \| Environmental tax \| Treibhausgas-Emissionen \| Greenhouse gas emissions \| Internationales Umweltrecht \| International environmental law

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Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: State Tax Notes, Vol. 83, No. 7, 2017 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 13, 2017 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

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