A proposition for a multilateral carbon tax treaty
Title: A proposition for a multilateral carbon tax treaty
Author: FALCÃO, Tatiana
Publisher: IBFD International Bureau of Fiscal Documentation
Citation: Amsterdam : IBFD, 2019, IBFD Doctoral Series ; 47
This book proposes a multilateral framework through which countries may tax mineral resources (oil, gas and coal) and capture the full polluting potential of those energy resources through the tax. The framework is designed so that the tax is only levied once through the mineral resources’ production chain. A compensation mechanism is proposed to account for non-combusted carbon by-products. The book thus addresses the following issues: which type of tax is the most appropriate to capture oil, gas and coal’s polluting ability; what the best framework is to propose a multilateral environmental tax; what the best legal instrument is to support an environmental tax applied under the defined terms; the compatibility of the proposed tax with international trade regulations; and which is the most suitable intergovernmental organization to host the legal instrument and to administer the aforementioned tax.
Published version of Vienna University of Economics and Business (Wirtschafts Universität Wien) PhD thesis, 2016