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Chapter 6 in "Environmental Taxation And Green Fiscal Reform: Theory and Impact", edited by Larry Kreiser, Soocheol Lee, Kazuhiro Ueta, Janet E. Milne and Hope Ashiabor所収
Border carbon adjustment (BCA) aims to address the competitiveness and carbon leakage concerns caused by the asymmetric requirements for developed and developing countries regarding their domestic mitigation under the Kyoto Protocol. In this chapter, we argue that although BCA measures level up the playing field of foreign producers to the same...