Why a State-Level Carbon Tax Can Include Border Adjustments

Authors

David Gamage, University of Missouri School of Law
Darien Shanske

Document Type

Article

Publication Date

2017

Abstract

This is our third in a series of articles considering taxation and greenhouse gas mitigation. To date, all state-level attempts to mitigate greenhouse gas emissions by placing a price on carbon have involved cap-and-trade regimes. In our previous two articles, we considered how importing tax features into a cap and- trade regime could ease distributive concerns and also make cap-and-trade regimes more efficient.

Recommended Citation

David Gamage and Darien Shanske, Why a State-Level Carbon Tax Can Include Border Adjustments, 83 State Tax Notes 583 (2017).
Available at: https://scholarship.law.missouri.edu/facpubs/1149