Contents
WTO compatibility of carbon motivated border tax adjustments : border adjustability carbon taxes / 이소영 1
I. Overview 1
II. General Ideas of Border Tax Adjustments in the WTO 3
1. Overview 3
2. What is Border Tax Adjustments? 3
3. Border Adjustable Taxes 5
4. Rules Governing Border Tax Adjustments 6
III. Border Tax Adjustments on Final Product with respect to Environmental Taxes on Non-Physically Incorporated Inputs Used in the Production of Final Product 11
1. Overview 11
2. Analysis of U.S. - Superfund 12
3. Compatibility within the Legal Framework of the WTO 17
IV. Conclusion 25
◀ABSTRACT▶ 27
◀국문초록▶ 28