Full Title: Border Adjustments in a Carbon Tax
Author(s): Shuting Pomerleau
Publisher(s): Niskanen Center
Publication Date: July 28, 2020
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The paper reviews the principles of border adjustment, the principal design choices policymakers would face when establishing a border adjustment for a carbon tax, and the implications of different design choices. It also provides a high-level overview of border adjustments proposed in the carbon tax bills pending in the U.S. Congress. The paper concludes with some recommendations for border adjustment design and questions for future research.