Abstract
Border tax adjustments that put into effect destination principle have recently been considered as a magic tool for addressing carbon leakage and international competition in carbon- taxing countries. The destination principle enables that the exporting country can refund all indirect taxes on exported products to exporters and that importing countries has the right to impose a charge on the importation of any product equivalent to an internal tax imposed on like domestic product. As a carbon tax is an emission tax, not a tax like value added tax, here the main question to answer if border carbon tax adjustments could be designed in a compatible way of World Trade Organisation (WTO).In the light of the examination of several core principles of the GATT (the General Aggreement on Tariffs and Trade) including the general non-discrimination principle and the general exceptions, it is possible to analyze the issue of border carbon tax adjustments are WTO-compatible or not. As a conclusion,it is difficult or impossible to say border carbon tax adjustment could be designed in a compatible way of GATT principles
Keywords
Carbon tax destination principle border tax adjustment carbon leakage international competition
References
- ALDY, Joseph E., LEY, Eduardo, PARRY, Ian, “A Tax-Based Approach to Slowing Global Climate Change”, National Tax Journal, Vol.LXI, No.3, September, 2008, ss.493-517.
- BARRETT, Scott, “Montreal versus Kyoto: International Cooperation and Global Environment”, Global Public Goods, International Cooperation in the 21st Century içinde (Editörler:Inge Kaul,Isabelle Grunberg ve Marc A.Stern), Oxford University Press,1999.
- BARRETT, John ve diğerleri, “Consumption-Based GHG Emission Accounting: A UK case Study”, Climate Policy, Vol.13, No. 4, 2013, ss.451-470.
- BRANDI, Clara, “Trade and Climate Change: Environmental, Economic and Ethical Perspectives on Border Carbon Adjustments”, Ethics, Policy and Environment, Vol.16, No.1, 2013, ss.79-93.
- DROEGE, Susanne, “Using Border Measures to Address Carbon Flows”, Climate Policy, 11, 2011, ss.1191-1201.
- ECKERSLEY, Robyn, “The Politics of Carbon Leakage and the Fairness of Border Measures”, Ethics and International Affairs, 24, no:4, 2010, ss.367-393.
- FEAVER, Donald, SHEEHY, Benedict, “Climate Policy and Border Adjustment Regulation: Designing A Coherent Response”, Melbourne Journal of International Law, Vol:13, 2012, ss.792-817.
- FISCHER, Carolyn, FOX, Alan K., “Comparing Policies to Combat Emissions Leakage: Border Carbon Adjustments Versus Rebates”, Journal of Environmental Economics and Management, 64, 2012, ss.199-216.
- FOLSTER, Stefan, ve NYSTROMN, Stefan, “Climate Policy to Defeat the Green Paradox”, Ambio, 39, 2010, ss.223-235.
- GROS, Daniel, EGENHOFER, Christian, “The Case for Taxing Carbon at the Border”, Climate Policy, Vol.11, 2011, ss.1262-1268.
- GRUBB, Michael , “International Climate Finance from Border Carbon Cost Levelling”, Climate Policy, Vol. 11, 2011, ss.1050-1057.
- HOLMES, Peter, REILLY, Tom ve ROLLO, Jim, “Border Carbon Adjustments and the Potential for Protectionism”, Climate Policy, Vol.11, 2011, ss.883-900.
- HOLZER, Kateryna, SHARIFF, Nashina, “The Inclusion of Border Carbon Adjustments in Preferential Trade Agreements:Policy Implications”, CCLR, 3., 2012, ss.246-260.
- Mc LURE, Charles E. , “A Primer on the Legality of Border Adjustments for Carbon Prices: Through a GATT Darkly”, CCLR, 4, 2011, ss.456-465.
- MEDINA, Valentina Duran, LAZO, Rodrigo Polanco; “A Legal View on Border Tax Adjustments and Climate Change: A Latin American Perspective”, Sustainable Development Law &Policy, Spring, 2011, ss.29-45.
- MELTZER, Joshua, SIERRA, Katherina, “Trade and Climate Change-A Mutually Supportive Policy”, Harvard International Review, Fall, 2011, ss.64-69.
- METCALF, Gilbert E., WEISBACH, David, “The Design of A Carbon Tax”, Harvard Environmental Law Review, Vol.33, 2009, ss.499-556.
- TAMIOTTI, Ludivine, “The Legal Interface between Carbon Border Measures and Trade Rules”, Climate Policy, Vol.11, 2011, ss.1202-1211.
Abstract
Karbon emisyonunu azaltmak amacıyla karbon vergisi uygulayan ülkelerde varış yeri prensibi çerçevesindeki sınırdaki vergi düzenlemeleri; karbon sızıntısına ve uluslararası rekabete yönelik sihirli bir politika aracı olarak görülmeye başlanmıştır. Varış yeri prensibi, ihracatçı ülkelere ihraç edilen mallar üzerindeki tüm dolaylı vergileri ihracatçılara iade etme, ithalatçı ülkelere de ülke içinde emsal mallara uygulanan dolaylı vergilere eşit tutarda telâfi edici vergi uygulayabilme olanağını vermektedir. Karbon vergisinin, katma değer vergisi gibi bir vergi değil, bir atık vergisi olması nedeniyle, ele alınması gereken husus sınırdaki karbon vergisi düzenlemelerinin Dünya Ticaret Örgütü’nün prensiplerine uygun olarak şekillendirilip şekillendirilemeyeceği konusudur. GATT’ın (Gümrük Tarifeleri ve Ticaret Genel Anlaşması) genel ayırımcılık yapmama ve genel istisnalar prensiplerini ihtiva eden hükümleri çerçevesinde, sınırdaki karbon vergisi düzenlemelerinin dünya ticaret mevzuatına uyup uymadığı ele alınıp incelendiğinde, bu düzenlemelerin GATT prensiplerine uygun olmadığı anlaşılmaktadır.
Keywords
Karbon vergisi varış yeri prensibi sınırdaki vergi düzenlemesi karbon sızıntısı uluslararası rekabet
References
- ALDY, Joseph E., LEY, Eduardo, PARRY, Ian, “A Tax-Based Approach to Slowing Global Climate Change”, National Tax Journal, Vol.LXI, No.3, September, 2008, ss.493-517.
- BARRETT, Scott, “Montreal versus Kyoto: International Cooperation and Global Environment”, Global Public Goods, International Cooperation in the 21st Century içinde (Editörler:Inge Kaul,Isabelle Grunberg ve Marc A.Stern), Oxford University Press,1999.
- BARRETT, John ve diğerleri, “Consumption-Based GHG Emission Accounting: A UK case Study”, Climate Policy, Vol.13, No. 4, 2013, ss.451-470.
- BRANDI, Clara, “Trade and Climate Change: Environmental, Economic and Ethical Perspectives on Border Carbon Adjustments”, Ethics, Policy and Environment, Vol.16, No.1, 2013, ss.79-93.
- DROEGE, Susanne, “Using Border Measures to Address Carbon Flows”, Climate Policy, 11, 2011, ss.1191-1201.
- ECKERSLEY, Robyn, “The Politics of Carbon Leakage and the Fairness of Border Measures”, Ethics and International Affairs, 24, no:4, 2010, ss.367-393.
- FEAVER, Donald, SHEEHY, Benedict, “Climate Policy and Border Adjustment Regulation: Designing A Coherent Response”, Melbourne Journal of International Law, Vol:13, 2012, ss.792-817.
- FISCHER, Carolyn, FOX, Alan K., “Comparing Policies to Combat Emissions Leakage: Border Carbon Adjustments Versus Rebates”, Journal of Environmental Economics and Management, 64, 2012, ss.199-216.
- FOLSTER, Stefan, ve NYSTROMN, Stefan, “Climate Policy to Defeat the Green Paradox”, Ambio, 39, 2010, ss.223-235.
- GROS, Daniel, EGENHOFER, Christian, “The Case for Taxing Carbon at the Border”, Climate Policy, Vol.11, 2011, ss.1262-1268.
- GRUBB, Michael , “International Climate Finance from Border Carbon Cost Levelling”, Climate Policy, Vol. 11, 2011, ss.1050-1057.
- HOLMES, Peter, REILLY, Tom ve ROLLO, Jim, “Border Carbon Adjustments and the Potential for Protectionism”, Climate Policy, Vol.11, 2011, ss.883-900.
- HOLZER, Kateryna, SHARIFF, Nashina, “The Inclusion of Border Carbon Adjustments in Preferential Trade Agreements:Policy Implications”, CCLR, 3., 2012, ss.246-260.
- Mc LURE, Charles E. , “A Primer on the Legality of Border Adjustments for Carbon Prices: Through a GATT Darkly”, CCLR, 4, 2011, ss.456-465.
- MEDINA, Valentina Duran, LAZO, Rodrigo Polanco; “A Legal View on Border Tax Adjustments and Climate Change: A Latin American Perspective”, Sustainable Development Law &Policy, Spring, 2011, ss.29-45.
- MELTZER, Joshua, SIERRA, Katherina, “Trade and Climate Change-A Mutually Supportive Policy”, Harvard International Review, Fall, 2011, ss.64-69.
- METCALF, Gilbert E., WEISBACH, David, “The Design of A Carbon Tax”, Harvard Environmental Law Review, Vol.33, 2009, ss.499-556.
- TAMIOTTI, Ludivine, “The Legal Interface between Carbon Border Measures and Trade Rules”, Climate Policy, Vol.11, 2011, ss.1202-1211.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Makaleler |
| Authors | |
| Publication Date | March 16, 2015 |
| Submission Date | March 16, 2015 |
| Published in Issue | Year 2014 |
Cite
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