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| Author: | Demaret, P. Stewardson, R. |
| Title: | Border tax adjustments under GATT and EC Law and general implications for environmental taxes |
| Journal: | Journal of World Trade
1994 : AUG, VOL. 28:4, p. 5-65 |
| Index terms: | GATT EUROPEAN COMMUNITY LAW |
| Language: | eng |
| Abstract: | States have traditionally addressed domestic environmental concerns through the use of regulatory instruments such as process standards, emission standards and product standards. Currently, however, economic instruments are increasingly being considered as a means of achieving domestic environmental policy goals. Governments are, in particular, beginning to levy taxes and charges on particular products, inputs, processes or side effects of processes, such as fuel, certain chemicals, disposable products, polluting processes , air and water emissions and waste disposal. |
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