Greening electricity through taxing: An analysis of GATT constraints

Espa, Ilaria; Holzer, Kateryna (April 2015). Greening electricity through taxing: An analysis of GATT constraints (NCCR Trade Working Papers 2015/9). Bern, Switzerland: NCCR Trade Regulation

[img]
Preview
Text
Greening Electricity through Taxing, An Analysis of GATT Contraints.pdf - Published Version
Available under License BORIS Standard License.

Download (274kB) | Preview

This paper examines the legal feasibility of different design options for implementing a differentiated electricity tax based on renewable energy (RE) certificates aimed at promoting green electricity generation. It discusses the issue of likeness in light of the recent WTO jurisprudence and looks at the possibility of justification of differentiated tax rates under the general exceptions of the GATT. It also scrutinizes the potential legal hurdles for the implementation of different tax design options including the use of certificates for RE tax exemption. It argues that the placing of a quota on the number of foreign RE certificates eligible for tax exemptions would likely affect the volumes of imported green electricity and therefore trigger a violation of GATT rules. At the same time, restrictions on the eligibility of RE certificates might be defended under WTO law if they are based on qualitative criteria, such as the attachment of RE certificates to green electricity flows or to a green electricity label that is equally available to domestic and foreign suppliers of RE electricity.

Item Type:

Working Paper

Division/Institute:

02 Faculty of Law > Department of Economic Law > Institute of European and International Economic Law
02 Faculty of Law > Department of Economic Law > World Trade Institute
10 Strategic Research Centers > World Trade Institute

02 Faculty of Law > Department of Economic Law > NCCR International Trade Regulation

UniBE Contributor:

Espa, Ilaria and Holzer, Kateryna

Subjects:

300 Social sciences, sociology & anthropology > 320 Political science
300 Social sciences, sociology & anthropology > 340 Law

Series:

NCCR Trade Working Papers

Publisher:

NCCR Trade Regulation

Funders:

[4] Swiss National Science Foundation

Language:

English

Submitter:

Rebecca Anne Gilgen

Date Deposited:

24 Jun 2016 14:19

Last Modified:

11 Sep 2017 13:16

Related URLs:

BORIS DOI:

10.7892/boris.83914

URI:

https://boris.unibe.ch/id/eprint/83914

Actions (login required)

Edit item Edit item
Provide Feedback