Could VAT Techniques Be Used To Implement Border Carbon Adjustments?

Journal
International
Bulletin for International Taxation 2012 (Volume 66), No. 8
In this article, the author examines whether techniques patterned after VAT techniques could be used to implement a “carbon-added tax” and the associated border carbon adjustments required to convert an origin-based tax on emissions to a destination-based tax. The author also considers the (in)feasibility of a retail carbon tax.