Carbon Taxation and International Competitiveness
Challenges and Perspectives in Global Trade Regulation
DOI:
https://doi.org/10.46801/2595-7155.14.4.2025.2708Keywords:
carbon taxation, border carbon adjustment (BCA), carbon leakage, climate policyAbstract
Carbon pricing aims to internalize the environmental costs of greenhouse gas (GHG) emissions and encourage the transition to a low-carbon economy. Taxation is one of the main pricing instruments, imposing a direct cost on emissions. Although it can stimulate the adoption of cleaner technologies, it faces significant challenges such as regressive impacts and carbon leakage. To mitigate these effects, border carbon adjustments (BCAs) ensure that imported goods face equivalent environmental costs. However, they encounter technical, legal, and economic challenges. Their adoption requires justifications that align with international trade norms and are based on objective and transparent criteria. Technologies such as blockchain can be used to enhance transparency and assist in identifying and monitoring protectionist practices. This study analyzes the impacts and challenges of these policies, highlighting that their success depends on adopting an appropriate regulatory model and international cooperation to ensure both tax fairness and the reduction of GHG emissions on a global scale.
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