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Border Tax Adjustment
(redirected from Border Tax Adjustments)

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Border Tax Adjustment
A tax to which domestically produced goods and imports are subject but from which exports are exempt. Border tax adjustments are intended to encourage exports while not making imports excessively competitive against domestic goods. This may be seen as a barrier to trade.
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2) Is policy to alleviate the effects on competitiveness, such as border tax adjustments or exemptions from cap-and-trade limits, warranted and in what situations?
Pricing greenhouse gas emissions: the impact on Canada's ... by Bataille, Chris; Dachis, Benjamin; Rivers, Nic / C.D. Howe Institute Commentary
55) The 1970 GATT Working Party Report on Border Tax Adjustments also concluded that indirect taxes were limited to taxes "directly levied on products.
Implementing a progressive consumption tax: advantages of adopting ... by Grinberg, Itai / National Tax Journal
Supporters of this argument note that border tax adjustments do not have long-term effects on competition because assuming perfectly general tax regimes, competitive advantage will be eliminated by the movement of exchange rates, thereby eliminating any cost advantage gained by a change in the tax burden on internationally traded goods.
The international effects of the adoption of a consumption tax in the ... by McMahan, Matthew / Vanderbilt Journal of Transnational Law
 
 
 
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