지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
This paper studies the trade law legality of Carbon Tariff(Border Tax Adjustment) for a greenhouse gas emission trading system. After the Copenhagen climate change negotiation fell apart without binding agreement, countries were left alone for cutting greenhouse gas in a fight against climate change. Because unilateral action increases domestic industries’ burden compared with foreign competitors leading to possible carbon leakages, the move toward a carbon tariff in developed countries is expected to gain its momentum.
Under these circumstances, this paper questions and analyses whether a carbon tariff can be justified under the GATT/WTO regime and applies the legal argument developed here to the United States Climate Security Act of 2008(Lieberman-Warner Bill) to obtain some insight. Especially, we conclude that a Carbon Tariff is highly likely to be legal not only under the GATT ⅩⅩ (environmental exception) but also under other GATT clauses including non-discrimination principle. In other words, a carbon tariff may be regarded as one of the Border Tax Adjustment under the WTO regime.
This conclusion is reached after reviewing a series of recent WTO Panel/Appellate Body decisions where the equal treatment under the GATT Ⅲ:2 requires the comparison of actual tax burden including prior stage taxes. This means identical tax burden on products that contain equal amount of carbon can pass National Treatment test as well as Most Favored Nation test, even though different nominal taxes are levied on domestic product and imports. Also such interpretation eliminates what is required for a legal border tax adjustment, that is, physical incorporation and prior stage cumulative taxes test.
It was claimed that, because accurate estimation of carbon emission for import is nearly impossible, carbon tariff could not be implemented in real world. However, calculating emission permits based on such criterion as industry average rate rather than actual emission does not always violate the WTO rules. Armed with proper procedure and objective standard, emission permit calculation may be based on other legal criteria.
As the environmental exception requires justifiable treatment, not identical treatment, the burden for a admissible environmental regulation is less than the burden for legal border tax adjustment. On the other hand, the implementation is much more complex for the former measure because it must satisfy different treatment for countries under different condition. However, environmental exception contain much more room for arbitrary manipulation. This may be one of reason why the Lieberman-Warner Bill was structured for GATT ⅩⅩ.
Under these circumstances, this paper questions and analyses whether a carbon tariff can be justified under the GATT/WTO regime and applies the legal argument developed here to the United States Climate Security Act of 2008(Lieberman-Warner Bill) to obtain some insight. Especially, we conclude that a Carbon Tariff is highly likely to be legal not only under the GATT ⅩⅩ (environmental exception) but also under other GATT clauses including non-discrimination principle. In other words, a carbon tariff may be regarded as one of the Border Tax Adjustment under the WTO regime.
This conclusion is reached after reviewing a series of recent WTO Panel/Appellate Body decisions where the equal treatment under the GATT Ⅲ:2 requires the comparison of actual tax burden including prior stage taxes. This means identical tax burden on products that contain equal amount of carbon can pass National Treatment test as well as Most Favored Nation test, even though different nominal taxes are levied on domestic product and imports. Also such interpretation eliminates what is required for a legal border tax adjustment, that is, physical incorporation and prior stage cumulative taxes test.
It was claimed that, because accurate estimation of carbon emission for import is nearly impossible, carbon tariff could not be implemented in real world. However, calculating emission permits based on such criterion as industry average rate rather than actual emission does not always violate the WTO rules. Armed with proper procedure and objective standard, emission permit calculation may be based on other legal criteria.
As the environmental exception requires justifiable treatment, not identical treatment, the burden for a admissible environmental regulation is less than the burden for legal border tax adjustment. On the other hand, the implementation is much more complex for the former measure because it must satisfy different treatment for countries under different condition. However, environmental exception contain much more room for arbitrary manipulation. This may be one of reason why the Lieberman-Warner Bill was structured for GATT ⅩⅩ.
목차
Ⅰ. 서론
Ⅱ. 배출권거래제도, 탄소관세 그리고 선진국 동향
Ⅲ. WTO 체제에서의 국경세 조정과 환경적 예외
Ⅵ. 합법적인 탄소관세 : 평가, 사례 적용 및 시사점
Ⅴ. 결론
〈참고문헌〉
〈Abstract〉
참고문헌 (0)
참고문헌 신청함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
타소세의 경제적 효과와 국경세 조정에 관한 연구
관세학회지
2010 .02
-
Border Tax Adjustment on Imports Responding to Climate Change under the WTO Rules
통상법률
2013 .10
-
탄소세 및 배출권의 국경조정에 대한 주요 법리적 쟁점 검토
환경법과 정책
2018 .02
-
탄소세의 국경세 조정에 대한 WTO법적 검토
국제법학회논총
2010 .03
-
WTO협정상 수입 국경세조정에 관한 연구 : 탄소세와 배출권에의 적용가능성 및 그 시사점
통상법률
2017 .06
-
WTO Compatibility of Carbon Motivated Border Tax Adjustments : Border Adjustability of Carbon Taxes
국제법학회논총
2010 .06
-
탄소세에 대한 수출 국경세조정 가능성 연구 : WTO보조금협정 부속서 I, II의 해석을 중심으로
국제경제법연구
2017 .07
-
중국의 탄소세 도입 배경과 전망
동아법학
2010 .11
-
기후변화에 대비한 온실가스 배출권 거래제도 도입 동향과 정책적 시사점
조세연구
2009 .08
-
우리나라 탄소세 도입방안 연구 : 과세제도 및 체계를 중심으로
조세연구
2010 .08
-
The Discrepancy between Statutory Tax and Real Tax Burden : The Case of Korea
Korea and the World Economy
2009 .04
-
미국 기후변화 입법상 국경조치의 WTO 협정상 적법성 연구
통상법률
2010 .06
-
해외 M&A 동기 중 세금비용의 효과에 관한 연구
무역학회지
2009 .06
-
한국의 WTO 쌀 관세화 검증과 전략적 대응방안 연구
관세학회지
2019 .12
-
다자간환경협약과 WTO협정과의 관계 : 교통의정서를 중심으로
국제경제법연구
2005 .12
-
Harmonization of Trade and Environment through Judicial Interpretation of General Exceptions under the WTO
통상법률
2006 .04
-
국경탄소조정과 WTO 규범의 합치 여부
국제법학회논총
2017 .09
-
보유과세강화가 조세부담의 형평성에 미치는 효과
한국지방재정논집
2003 .12
이 논문의 저자 정보
이 논문과 함께 이용한 논문
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2010-329-003380382