A State-Level Carbon Tax with Border Adjustments
Document Type
Article
Publication Date
2017
Abstract
This essay develops three new doctrinal arguments in support of the conclusion that a state-level carbon tax with border adjustments should be permissible under the dormant commerce clause. This essay builds on our prior work to argue against the view that a single state cannot (practically) impose a significant carbon tax due to the claim that border tax adjustments are Constitutionally impermissible. By demonstrating how a state government could implement a carbon tax with border tax adjustments in a Constitutionally permissible fashion, this essay shows that levying a carbon tax is a realistic and practical option for U.S. state governments. Non-abridged title: "Strengthening the Case for a State-Level Carbon Tax with Border Adjustments".
Recommended Citation
David Gamage and Darien Shanske,
A State-Level Carbon Tax with Border Adjustments, 83 State Tax Notes 911
(2017).
Available at: https://scholarship.law.missouri.edu/facpubs/1150