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Academic & Professional Books  Environmental & Social Studies  Economics, Politics & Policy  Environmental Law

Environmental Taxes and Trade Discrimination

By: Ole Kristian Fauchald
439 pages, no illustrations
Environmental Taxes and Trade Discrimination
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  • Environmental Taxes and Trade Discrimination ISBN: 9789041107480 Hardback Jun 1998 Not in stock: Usually dispatched within 1-2 weeks
    £221.00
    #86744
Price: £221.00
About this book Contents Customer reviews Related titles

About this book

Environmental taxes, relatively new legal instruments in the late-1990s, are likely to constitute an essential part of countries' efforts to avoid environmental degradation. This work analyzes inconsistencies in various categories of environmental taxes and the non-discrimination provisions of the General Agreement on Tariffs and Trade 1994 and how such conflicts can be resolved within the existing rules. As non-discrimination obligations are fundamental rules in the multilateral trading system, such potential conflicts carry great importance, both for the regime for the liberalization of international trade and for environmental protection measures. The author provides a detailed analysis of the role and nature of environmental taxes. The book assesses the extent to which the relevant provisions of GATT 1994 may impede the use of these taxes, in light of the non-discrimination provisions, the general exceptions, and the rules concerning nullification or impairment of benefits. The work also examines the possibilities of eliminating potential conflicts between environmental measures in general and the provisions of GATT 1994. The book offers an understanding of the complexities of and working with this aspect of international environmental law.

Contents

Part I: 1. Introduction. 2. Environmental Problems and Strategies to Deal with Them - The Role of Environmental Taxes. 3. Introduction to Relevant Rules and Principles of GATT/WTO. Part II: Internal Taxes. 4. General Introduction. 5. The Scope of Article III. 6. Product-Similarity Clauses. 7. Domestic and Foreign Products are Subject to Separate Tax Arrangements - Explicit Discrimination. 8. Domestic and Foreign Products are Subject to the Same Tax Arrangement - Implicit Discrimination. Part III: General Exceptions. 9. General Issues. 10. Policy Purposes Covered by Article XX. 11. Requirements Concerning the Relationship between the Contested Measure and its Purpose. 12. The Preamble to Article XX. Part IV: Nullification or Impairment of Benefits. 13. General Introduction. 14. Violation of the Agreement. 15. Non-Violation Nullification or Impairment. 16. Summary and Conclusions. Annexes: Cases: Cases under the WTO-Agreement. Cases under GATT 1947. Miscellaneous. Documents: WTO. GATT 1947. Guide to Documents Related to the WTO and GATT 1947 - WTO Documents. GATT 1947 Documents. Preparatory Works. League of Nations Documents. Treaties. Resolutions, Declarations, Recommendations, etc. Norwegian Acts and Regulations. Norwegian Official Documents. Miscellaneous.

Customer Reviews

By: Ole Kristian Fauchald
439 pages, no illustrations
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