论文部分内容阅读
环境税是许多国家为保护环境而采用的经济措施。边境调整税是一种温和的环境税,许多国家采取边境调整税来避免环境税所造成的扭曲性影响。边境调整税的实施可能会对世界贸易组织的规则和义务造成冲突。
Environmental taxes are economic measures adopted by many countries to protect the environment. Border adjustment tax is a modest environmental tax, and many countries adopt a border adjustment tax to avoid the distorting effects of environmental taxes. The implementation of the border adjustment tax may result in conflicts with the rules and obligations of the World Trade Organization.