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研究生:黃可蓁
研究生(外文):Ke-Chen Huang
論文名稱:邊境碳調整措施與WTO規範的對峙
論文名稱(外文):The Confrontation between Carbon-based Border Adjustment Measures and WTO
指導教授:廖舜右廖舜右引用關係
指導教授(外文):Shun-Yo Liao
口試委員:何振生鍾錦墀
口試日期:2016-07-29
學位類別:碩士
校院名稱:國立中興大學
系所名稱:國際政治研究所
學門:社會及行為科學學門
學類:政治學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:中文
論文頁數:121
中文關鍵詞:邊境碳調整措施不歧視原則與產品無關之生產與製造過程國家開發程度
外文關鍵詞:Carbon-based Adjustment Measuresnon-discrimination principlenon-product-related process and production methodlevel of development
相關次數:
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  • 下載下載:36
  • 收藏至我的研究室書目清單書目收藏:1
本文檢視邊境碳調整措施(Carbon-based Adjustment Measures, CBAMs)與世界貿易組織(World Trade Organization, WTO)之關係。國家認為CBAMs可以解決各國承擔溫室氣體減排責任不一,所造成的碳洩漏與國際競爭力流失現象,該措施的存在可中和兩國不同氣候政策,達到貿易中立性。然而,此種措施卻可能與部分WTO規範有所矛盾,並引起貿易歧視的指控。據此,本文以CBAMs與WTO之關係展開研究起點,透過WTO之基本原則與一般例外檢驗,佐以爭端案例檢視之。發現CBAMs與WTO之間的關係應分為相容、相異與不清楚之處三種不同的層次關係。研究顯示:一、CBAMs在部分情況下,符合不歧視原則;相同開發程度的國家符合一般例外,與WTO相容。二、CBAMs不符合補貼協定之定義;在部份情況下,違背政策的正當性,與WTO有所衝突。三、「同類品」或「與產品無關之生產與製造過程」的爭議並不影響CBAMs與WTO適法性。但從過去的爭端案例的檢視中,也不足以判定WTO對「與產品無關之生產與製造過程」之立場;涉及不同國家開發程度的CBAMs,在WTO架構下之地位未明。最後,本文認為CBAMs與WTO在特定的情況下,仍具有較高的相容性。

This paper examines the Carbon-based Adjustment Measures (CBAMs) under the World Trade Organization (WTO). States recognize such an adjustment could solve carbon leakage and international competiveness loss which is caused by uneven carbon price. However, there is a potential conflict between the WTO non-discrimination principle.
Hence, this paper analyze the relationship between CBAMs and WTO. And it concludes that:First, CBAMs pass the test of MFN principle under specific circumstance, and only CBAMs which be used by the same level of development could pass the general exception; Secondly, CBAMs violate the ASCM agreement and the legitimacy of the policy would against WTO rule under specific circumstance; Thirdly, the uncertainty of like product and non-product-related Production and process methods (NPR-PPMs) is not the decisive factor for the legality of CBAMs, however, CBAMs with PPMs or with different level of development under WTO is still the issue. Consequently, this research shows that there would be a higher probability of compatiability of CBAMs and WTO than that of violation.


第一章 緒論……………………………………………...…………..1
第一節 研究動機與目的………………………………………...……………1
第二節 研究方法與研究架構……………………………………...…………9
第三節 研究範圍與限制…………………………………………….....……11
第四節 文獻回顧 ……………………………………………………...……12
第二章 邊境碳調整措施的起源與發展研析…………………...…23
第一節 國際政治與國際經貿之關聯性分析 ……………………………………………..23
第二節 邊境碳調整措施起源與現況發展 ………………………………………………28
第三節 邊境碳調整措施的研析……………………………………………………………39
第三章 與邊境碳調整措施相關的WTO規範 ……………......…44
第一節 邊境碳調整措施的法律根據………………………………………………………44
第二節 現狀下與邊境碳調整措施的相關的WTO規範…………………………….……54
第三節 小結:分析邊境碳調整措施之相關WTO規範下的問題…………………… …69
第四章 邊境碳調整措施與WTO當前爭議……………………... 71
第一節 現況下的爭議 ………………………………………………..……………………71
第二節 針對邊境碳調整措施與WTO的分析………………………………..…………...81
第二節 國家之間的相容與相異之處……………………………………………..…….. ...88
第五章 結論…………………………………………………..….. ..94
第一節 研究成果 …………………………………………………………………..……....94
第二節 未來展望 …………………………………………………………………….….....98
參考書目 ………………………………………………………….100
壹、中文部分……………………………… ……………………………………………...100
貳、外文部分……………………………… ………………………………………..…….108

參考書目
壹、中文部分
一、專書與專書論文
王啟東(2013),《後京都議定書時代中國環境減排國際義務及治理-理論、 實踐與前瞻》。台中:白象文化出版社。
林彩瑜(2011),《WTO制度與實務-世界貿易組織法律研究(三)》。台北:元照出版社。
曲如曉(2009),《貿易與環境:理論與政策研究》。北京:人民出版社。
吳嘉生(2012),《國際環境法專論》。台中:五南圖書出版社。
施文真(2008),〈由「智利-劍魚案」論環保貿易措施所引起之爭端-管轄權衝突之探討〉,《綠化WTO?–貿易、環境、台灣》。台北:元照出版社。
施文真(2013),〈由交易單位之法律性質重新檢視排放權交易制度與WTO之關係〉,《WTO▪氣候變遷與能源》。台北:元照出版。
施文真(2013),〈關稅暨貿易總協定/世界貿易組織之邊境稅調整規範—間論對能源稅與碳稅設計之啟示〉,《WTO▪氣候變遷與能源》。台北:元照出版。
施文真(2013),〈初探納入航空業之歐盟排放權交易制度與其他國際法義務的互動關係〉,《WTO▪氣候變遷與能源》。台北:元照出版。
倪貴榮(2006),《貿易、環境與公共健康-全球治理與在地需求之調和》。台北:元照出版社。
張亞中、佐證東主編。《國際關係總論》。台北:揚智出版社。
許詔智(2008),《貿易自由化與永續發展》。台北:許詔智個人出版。
楊惟任(2015),《氣候變遷、政治與國際關係》。台北:五南圖書出版股份有限公司。
楊雲明(2002),〈外部性與公共財〉,《個體經濟學》台北:智勝出版社。
陳慈暘(2011),《環境法總論》。台北:元照出版社。
葉俊榮主編(2014),《氣候變遷的制度因應:決策、財務與規範》。台北:大馨印刷彩色有限公司。
葉俊榮主編,姜皇池、張文貞編輯(2010),《國際環境法條約-選輯與解說》。台北:新學林出版股份有限公司。
羅時芳(2010),《碳排放交易制度國際經驗與成效檢討之研究》,台北:中華經濟研究院。
羅昌發,《國際貿易法》(台北:元照出版社,2010),頁309。
二、期刊論文
牛惠之(1999),〈國際環境公約與GATT/WTO之潛在衝突:論相關於環境之貿易措施與獎勵性措施之運用與爭議〉,《台大法學論叢》,第28卷4期,頁193-245。
牛惠之,〈WTO技術性貿易障礙(TBT)協定就安全貿易之適用與限制–環保標示、GMO標示之評析〉,《政大法學評論》,95期,頁323-383。
牛惠之(2002),〈論WTO之SCM協定之發展與重要議題〉,《進口救濟法制論叢》,第21卷,2002,頁17-84。
王金男、嚴剛、姜克雋、劉蘭翠、楊金田、葛察忠(2009),<應對氣候變化的中國碳稅政策研究〉,《中國環境科學》,第29卷第1期,頁101-105。
尹小平、王艷秀(2011),〈日本碳交易的措施與成效〉,《現代日本經濟》,第177卷3期。
吳柏寬(2012),〈推動碳稅與碳交易的國際潮流與展望〉,《經濟前瞻》,頁39-43。
李陳國(2011),〈我國環境保護的經濟手段之研究〉,《臺灣銀行季刊》,第62卷第4期,頁1-36。
李貴英(2013),〈歐洲聯盟碳均衡系統與世界貿易組織:多邊貿易規則相容性之研究:以邊境稅調整措施為例〉,《歐美研究》,第43卷第2期,頁306-352。
林俊宏(2009),〈WTO架構下開發中國家與發展議題的回顧〉,《貿易政策論叢》,第11期,頁134-168。
周艷(2010),〈對碳稅問題的研究〉,《會計之友》,第3期,頁99-100。
袁其剛、李璐璐、商輝(2014),〈應對氣候變化貿易措施與WTO規制的衝突及協調〉,《經濟與管理評論》,第2期,頁39-44。
馬翠萍、劉小和(2012),〈GATT第20條爭端案例下的碳關稅徵收合法性分析〉,《國際貿易問題》,第3期,頁147-153。
傅偉(2010),〈低碳經濟下PPM環境標準可行性分析及對策〉,《現代商業》,頁145-16。
陳新平、周勁松(2009),〈碳關稅若干問題研究〉,《宏觀經濟管理》,第12期,頁52-53。
陳斌(2011),〈碳稅邊境調整的困境與發展〉,《稅務與經濟》,第1期,頁104-107。
洪德欽(1997),〈WTO有關環境與貿易之規範〉,《歐美研究》,第27卷1期,頁1-89。
陳麗莉,〈碳稅引發的國際稅收協調問題研究〉,《研究與探索》,頁26-31。
施文真(2009),〈關稅暨貿易總協定/世界貿易組織之邊境稅調整規範〉,《台灣科技法律與政策論叢》,第6卷2期,頁1-96。
張仁億、陳姿妤(2009),〈美國氣候變遷法案於WTO下之爭議及各國氣候協定未來協商趨勢〉,《經貿法訊》,第84期,頁7-10。
施文真(2005),〈氣候變遷國際管制體系與關稅暨貿易總協定/世界貿易組織之關係-以京都措施為主要探討對象〉,《台大法學論叢》,第34卷第4期,頁179-228。
施文真(2002),〈台灣於環境保護v.s.自由貿易之國際辯論中的定位〉,《臺大法學論叢》,第31卷第1期,頁45-74。
張景華(2010),〈碳稅的社會福利效應分析〉,《當代經濟管理》,第32卷第8期,頁76-78。
孫風蕾(2006年),〈WTO在全球環境治理中的困境與出路〉,《生態經濟》,第6期,頁37-40。
劉潔、李文(2011),〈徵收碳稅對中國經濟影響的實證〉,《中國人口資源與環境》,第21卷第9期,頁99-104。
劉勇(2003),〈試論WTO規則與多邊環境條約之間的衝突及其解決—關於WTO貿易與環境談判的若干思考〉,《外國經濟與管理》,第1期,頁7-12。
趙春明、陳開軍(2012),〈碳關稅對我國出口貿易的影響效應及對策分析〉,《探討與研究》,第8期,頁1-15。
龍英鋒(2014),〈全球氣候變化背景下WTO碳稅邊境調整條款的解讀〉,《稅法理論與實務》,第352期,頁79-84。
簡資修(2012),〈寇斯的法律經濟學〉,《台灣法學》,192期。
盧現祥、郭遷(2011),〈論國際碳金融體系〉,《山東經濟》,第166卷5期。
三、未出版論文
王煜翔(2012年),《排放權交易制度之進口邊境調整於WTO規則下之適法性-以歐盟FAIR草案為個案研究》。台北:東吳大學法律研究所碩士論文。
林浩榆(2007),《由WTO規範審視國際組織調和自由貿易與環境保護政策之作為》,台中:國立國立中興大學國際政治所碩士論文。
陳世杰(2012),《歐洲聯盟氣候變遷政策之研究》,台北:淡江大學歐洲研究院博士班論文。
四、報紙報導與專文
于文靜、何琼秀、張双、吳沅達、劉超捷(2004),〈淺探國際貿易中的PPM標準〉,《彭城職業大學學報》,第19卷第3期。
方立維(2010),〈從杜哈回合談判到聯合國氣候變化公約貿易與環境課題之發展與變遷〉,《WTO電子報專題分析彙編》(台北:中經院台灣WTO中心)
方立維(2010),〈貿易與環境議題逐漸在杜哈談判中發酵〉,《WTO電子報專題分析彙編》(台北:中經院台灣WTO中心)
牟文義(2008),〈WTO綠色規則和區域貿易協定中與貿易有關的環境措施比較〉,《天水師範學院學報》,第28卷3期。
吳一鳴(2008),〈WTO規則與MEAs環境貿易措施之協調途徑〉,《湖南文理學院學報》,第4卷33期。
夏璐(2010),〈淺議“後哥本哈根時代”中國碳稅之路-以國際稅稅制比較為視角〉,《長沙民政職業技術學院學報》,第17卷第1期,頁57-59。
黃文旭(2011),〈碳關稅相關概念辨析〉。《山今南學刊》,第1期。
彭光明、徐永贊(2006),〈論WTO框架下環境貿易爭端解決的趨勢及困境-兼述我國的戰略選擇〉,《河北師範大學學報》,第29卷4期。
楊一晴(2009),〈專題連載:環保、PPMs與WTO:環保PPMs措施及其所涉及WTO規範簡述〉。《科技法律透析》,20-25頁。
董跃(2008),〈MEAs貿易條款與WTO相關規則的衝突及協調〉,《山東商業職業技術學院學報》,第8卷4期。
顏秀慧(2008),〈貿易與環境-由世界貿易組織之相關規定談起〉,《綠基會通訊》。
蘇怡婷、溫麗琪,汪威錞、靖心慈、羅絜編輯(2010),〈WTO貿易與環境新課題-研析與貿易有關之溫室氣體減量措施〉,《WTO電子報專題分析彙編》(台北:中經院台灣WTO中心)
蘇苗罕(2010),〈美國氣候變化立法進展及其對我國的啟示〉,《南京工業大學學報》,第9卷第4期,頁12-22。
五、網路資源
中華民國外交部(2009),〈貿易自由化與環境/物種保護,孰輕孰重?〉,《外交部通訊》,第28卷第3期(2015/05/20瀏覽),http://multilingual.mofa.gov.tw/web/web_UTF-8/out/2803/5-1_page.html
經濟部貿易調查委員會,〈一九九四年關稅及貿易總協定-條文〉,《法規與協定》,(2015/06/05 瀏覽)http://www.moeaitc.gov.tw/itcweb/webform/wfrmSite.aspx?pagestyle=1&programid=314
經濟部標準檢驗局,〈技術性貿易障礙協定〉,《TBT查詢單位》,(2015/11/15瀏覽)http://www.bsmi.gov.tw/bsmiGIP/wSite/fp?xItem=3533&ctNode=4193&mp=5




















貳、外文部分
一、書籍及專書論文
Beyerlin, U., et al. (2006), Ensuring Compliance with Multilateral Environmental Agreements:A Dialogue between Practitioners and Academia. Boston:Martinus Nijhoff Publishers.
Bossche, P. V. D. (2008), The Law and Policy of the World Trade Organization: Text, Cases and Materials. Cambridge:Cambridge University Press.
Brack, D., et al. (2000), International Trade and Climate Change Policies. London:Earthscan Publications Ltd.
Brohé, A., et al. (2009), Carbon Markets: An International Business Guide. London:Earthscan Publications Ltd.
Dimento, J. (2003), The Global Environment and International Law. Austin:University of Texas Press.
Ekardt, F., et al. (2009), Border Adjustments, WTO Law, and Climate Protection, Critical Issues in Environmental Taxation.Oxford University Publishers.
Geradin, Damien (2007), Trade and the Environment:A Comparative Study of EC and US Law. New work:Cambridge University Press.
Hunter, D., et al. (2002), International Environmental Law and Policy. New York: Foundation Press.
Holzer, K. (2014), Carbon-related Border Adjustment and WTO Law. UK: Edward Elgar Publishing Limited.
Honkonen,T (2009), The Common but Differentiated Responsibility Principle in Multilateral Environmental Agreements:Regulatory and Policy Aspects. Turpin Distribution Services Ltd.
Houser, J., et al. (2008), Leveling the Carbon Playing Field: International Competition and US Climate Policy Design. Washington:Peterson Institute for International Economics World Resources Institute
Jackson, J. H., et al. (2008), Reconciling Environment and Trade (2nd ed). The Netherlands:Martinus Nijhoff Publishers.
Jackson, J. H (1997), The World Trading System:Law and Policy of International Economic Relations (2nd ed). London:The MIT Press.
Leal-Arcas, R. (2013), Climate Change and International Trade. UK:Edward Elgar Publications Ltd.
McLure, Charles E. (2010), “Border Adjustments for Carbon Taxes and the Cost of Emissions Permits:Economic, Administrative, and Legal Issues,”U.S Energy Tax Policy. New work:Cambridge University Press.
Pauwelyn, J. (2012)), “Carbon Leakage Measures and Border Tax Adjustments under WTO Law,” Research Handbook on Environment, Health and the WTO, in D. Prevost and G. V. Calster, eds..UK:Edward Elgar.
Timiotti, L., et al. (2009), Trade and Climate Change: A Report by the United Nations Environment Programme and the World Trade Organization.
二、期刊論文
Bartels, L. (2012), “The WTO Legality of the Application of the EU''s Emission Trading System to Aviation,” The European Journal of International Law, Vol. 23, No. 2, pp.429~467.
Branger, F., Quirion, P. (2013), “Would Border Carbon Adjustments Prevent Carbon Leakage and Heavy Industry Competitiveness Losses?Insights from a Meta-Analysis of Recent Economic Studies,” CIRED, No 52, pp.29-39.
Burniaux, J.M., et al. (2013), “Is There a Case for Carbon-based Border Tax Adjustment?An Applied General Equilibrium Analysis”Applied Economics, Vol. 45, Issue 16.
Charnovitz, S. (2002), “The Law of Environmental ''PPMs'' in the WTO:Debunking the Myth of Illegality,” Yale Journal of International Law.
De Cendra J. (2006), “Can Emissions Trading Schemes be Coupled with Border Tax Adjustments? An Analysis vis-à-vis WTO Law,” 2006 RECIEL 15 (2).
Duran, V., et al. (2011), “A Legal View on Border Tax Adjustments and Climate Change:A Latin American Perspective,” Sustainable Development Law & Policy, Vol. 11, Issue 3, pp. 29-45
Gaines, S. E. (2002), “Process and Production Methods:How To Produce Sound Policy For Environmental PPM-based Trade Measures?” Columbia Journal of Environmental Law.
Hillman, J. (2013), “Changing Climate for Carbon Taxes:Who’s Afraid of the WTO?”Climate &energy Policy Paper Series.
Horn, H. et al. (2011), “To B (TA) or Not to B(TA)? on the Legality and Desirability of Border Tax Adjustments from a Trade Perspective” The World Economy.
Howse, R. et al. (2000), “The product/process distinction-an illusory basis for disciplining''unilateralism''in trade policy,” EJIL, Vol. 11, No. 2, pp.249-289.
Hufbauer, G. C. and Kim, J. (2009), “Climate Policy Options and the World Trade Organization,”Economics:The Open-Access, Open-Assessment E-Journal, Vol. 3.
Ismer, R., et al. (2007), “Border tax adjustment: A feasible way to support stringent emission trading,”European Journal of Law and Economics, 24: 137-164.
Johnson, H.et al. (1970), “Border Taxes, Border Tax Adjustments, Comparative Advantage, and the Balance of Payments,” The Canadian Journal of Economics, Vol. 3, No. 4
Kaufmann, C., Weber, R.H. (2011),“Carbon-related Border Tax Adjustment:Mitigating Climate Change or Restricting International Trade?”World Trade Review 10:4, pp.497-525.
Quick, R. (2008), “Border Tax Adjustments” in the Context of Emis-Sions Trading: Climate Protection or “naked” Protectionism?Global Trade and Customs Journal, Vol.3, No. 5, pp.163-175.
Rafael Leal-Arca, “ The Fragmentation of International Trade Law: Is Now the Time for Variable Geometry?” THE JOURNAL OF WORLD INVESTMENT & TRADE (2011), pp, 145-195.
Ladly, S.D. (2012), “Border Carbon Adjustments, WTO-law and the Principle of Common but Differentiated Responsibilitie,” Int Environ Agreements 12:63-84
Leal-Arcas, R. (2012), “Unilateral Trade-Related Climate Change Measures,” The Journal of World Investment and Trade, Vol. 13, No. 6.
Manders, T., et al. (2008), “Border Tax Adjustments and the EU-ETS: a Quantitative Assessment,” CPB Document 171, 2 October 2008.
Metcalf, G. E and Weisbach D. (2009), “The Design of a Carbon Tax,” Harvard Environmental Law Review, Vol. 33, pp.500-556.
Onder, H. (2012), “Trade and Climate Change: an Analytical Review of Key Issues,” Poverty Reduction and Economic Management Network, No. 86.
William J.et al. (1994), “Searching for GATT’s Environmental Miranda:Are Process Standards Getting Due Process,” Cornell International Law Journal, Vol. 27 Issue 3.
Veel, Paul-Erik(2009),“Carbon Tariff and the WTO:An Evaluation of Feasible Policies,”J.I.E.L. (12)3, (2009) pp.749-800.
三、研討會論文
Charnovitz, S. (2014), “Border Tax Equalization,” the Conference on Challenges Facing the World Trade System held at Columbia University and Johns Hopkins University.
Condon, B. J. (2009), “Climate Change and Unresolved Issues in WTO Law,” Conference on the Future of the WTO (Asian Center for WTO & International Health Law and Policy, College of Law, National Taiwan University, 24 May 2009.
Hoerner, J. A. (1998), “The Role of Border Tax Adjustments in Environmental Taxation:Theory and U.S. Experience,” Presented at the International Workshop on Market Based Instruments and International Trade of the Institute for Environmental Studies Amsterdam, The Netherlands. (1988/03/19)
Sheldon, I. (2011), “Competitiveness, Carbon Leakage, and Border Tax Adjustments:Might Imperfect Competition Matter?” Invited Seminar, Economic Research Service, USDA, Washington DC. (March 2011)
Sheldon, I., et al. (2011), “Climate Policy, Carbon Leakage and Competitiveness: How Might Border Tax Adjustments Help?” Agricultural and Applied Economics Association Annual Conference, Pittsburgh, Pennsylvania. (July 2011)
四、官方文書與研究報告
Abbas, M. (2008), “Trade Policy and Climate Change:Options for a European Border Adjustment Measure,” FP working Paper.
Balistreri, E. J., et al. (2014), “Optimal Environmental Border Adjustments under the General Agreement on Tariffs and Trade,” Colorado School of Mines Division of Economics and Business Working Paper, No.2014-03.
Charnovitz, S. (2014), “Green Subsidies and the WTO,” Policy Research Working Paper, No.7060.
De Melo, Jaime (2012), “Trade in a ‘Green Growth’ Development Strategy,” Policy Research Working Paper, No. 6236.
Elliott, J., et al. (2012), “Unilateral Carbon Taxes, Border Tax Adjustments, and Carbon Leakage,” Chicago Institute for Law and Economics Working Paper, No. 60(2012), pp.1-43.
European Commission, The EU Emissions Trading System.p.1-6.
European Union, Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC(2003). Official Journal of the European Union, 2003: L275/32-46.
European Union, Directive 2009/29/EC of the European Parliament and of the Council of 23 April 2009 amending Directive 2003/87/EC so as to improve and extend the greenhouse gas emission allowance trading scheme of the Community. Official Journal of the European Union 2009:L140, 5/6/2009
Fischer, Carolyn, et al. (2002), “Multilateral Trade Agreements and Market-Based Environmental Policies,” Resources for the Future Discussion Paper 02-28.
GATT(1996), “Japan- Taxes on Alcoholic Beverages,” Report of the Appellate Body WT/DS8/AB/R、WT/DS10/AB/R、WT/DS11/AB/R on 4 October 1996.
GATT (1979), “Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries - Decision of 28 November 1979,”L/4903 WT/COMTD/W/196
GATT (1970),“Report of the Working Party on Border Tax Adjustments, ”L/3464 BISD.
GATT (1981), “Spain - Tariff Treatment of Unroasted Coffee,” Report of the Panel L/5135 - 28S/102 adopted on 11 June 1981
GATT (1992), “United States - Measures Affecting Alcoholic and Malt Beverages,” Report of the Panel DS23/R - 39S/206 adopted on 19 June 1992.
GATT (1991), “United-States- Restrictions on Imports of Tuna,” Panel Report DS21/R.
GATT (1994), “United States-Restriction on Imports of Tuna,” Panel Report DS29/R.
Henschke, L. (2014), “Going It Alone On Climate Change A New Challenge to WTO Subsidies Disciplines: Are Subsidies in Support Of Emissions Reductions Schemes Permissible under the WTO,” World Trade Review, Vol. 11, Issue 01
Holzer, K. (2009), “Current Legislative Proposals on Border Adjustment Measures for Climate Policy:Are There Potential Conflicts with WTO Law?”CITEL Working Paper.
Irfanoglu, Z. B., et al. (2015), “Potential of Border Tax Adjustments to Deter Free Riding in International Climate Agreements,” Environmental Research Letters, No.10.
Kang, S. (2010), “Carbon Border Tax Adjustment from WTO Point of View,” Society of International Economic Law Working Paper, No. 2010/08
Kant, Promode and Li Meng (2011), “Impact of Border Carbon Adjustment and Restrictions on Non-certified Timber on International Commerce in Wood Products,” IGREC Working Paper, No.25
Karp, Larry, et al. (2013), “Dynamic Climate Policy with Both Strategicand Non-Strategic Agents: Taxes versus Quantities,” Policy Research Working Paper, No.6679.
Kee, Hiau Looi, et al. (2010), “The Effects of Domestic Climate ChangeMeasures on International Competitiveness,” Policy Research Working Paper.
Keen, M.et al. (2010), “Coordinating Climate and Trade Policies Pareto Efficiency and the Role of Border Tax Adjustments.” CESifo Working Paper, No.3494.
Lockwood, Ben and Whally, John (2008), “Carbon Motivated Border Tax Adjustments:Old Wine in Green Bottles?”Working Paper 14025, pp. 2-20.
Majocchi, A.et al. (2002), “Environmental Taxes and Border Tax Adjustments: an Economic Assessment,” SIEP Working Papers, No. 127.
Mattoo, A. et al. (2013), “A “Greenprint” for International Cooperation on Climate Change,” Policy Research Working Paper, No.6440.
Mattoo, A. and Subramanian, A. (2013), “Four Changes to Trade Rules to Facilitate Climate Change Action,” CGD Policy Paper 021.
Messerlin, P. A. (2010), “Climate Change and Trade Policy from Mutual Destruction to Mutual Support,” Policy Research Working Paper, No.5378.
Moore, M. O. (2010), “Implementing Carbon Tariffs:a Fool’s Errand?” Policy Research Working Paper, No.5359.
OECD (1997),“Processes and Production Methods(PPMs):Conceptual Framework and Considerations on Use of PPMs-based Trade Measures,”OCDE/GD (97)137 (2016/04/15)
Pauwelyn, J. (2007), “U.S Federal Climate Policy and competitiveness concerns:The Limits and Options of International Trade Law,” the Nicholas Institute for Environmental Policy Solutions Working Paper.
Potts, J. (2008), “The Legality of PPMs under the GATT: Challenges and Opportunities for Sustainable Trade Policy,” International Institute for Sustainable Development Research Paper, pp.1-42.
Walley, J. (2011), “What Role for Trade in a Post 2012 Global Climate Policy Regime,” NBER Working Paper, No. 17498, pp.1-32.
Wooders, P. W., et al. (2009), “Border Carbon Adjustment and Free Allowances:Responding to Competitiveness and Leakage Concerns,” OECD working paper.
WTO (2007), “Brazil-Measures Affecting Imports of Retreaded Tyres,” Report of the Appellate Body WT/DS332/AB/R adopted 17 December 2007.
WTO (2000), “Canada-Certain Measures Affecting the Automotive Industry,” Report of the Panel WT/DS139/R、WT/DS142/R adopted on 11 February 2000.
WTO (1999), “Canada - Measures Affecting the Export of Civilian Aircraft,” Report of the Appellate Body WT/DS70/R adopted on 14 April 1999.
WTO (1999), “Korea–Alcoholic Beverage,” Report of the Appellate Body WT/DS75/AB/R、WT/DS84/AB/R, 18 January 1999.
WTO (2001), “European Communities – Measures Affecting Asbestos and Asbestos-containing Products,” Report of the Appellate Body WT/DS135/AB/R adopted on 12 March 2001
WTO (1992), “Mexico–Tax Measures on Soft Drinks and Other Beverages,” Report of the Panel DS23/R - 39S/206 adopted on 19 June 1992.
WTO (1992), “United States - Import Prohibition of Certain Shrimp and Shrimp Products,” Appellate Body Report WT/DS58/AB/R.
WTO (2012), “United States – Measures Concerning the Importation, Marketing and Sale of Tuna and Tuna Products,” Panel Report WT/DS381/R adopted 13 June 2012.
WTO (1992), “United States - Measuring Affecting Alcoholic and Malt Beverage,” Panel Report DS23/R - 39S/206.
WTO (1996), “United States- Standards for Reformulated and Conventional Gasoline,” Report of the Appellate Body WT/DS2/AB/R, adopted 20 May 1996.
WTO (2002), “United States –Trade Description of Sardines,” Report of the Appellate Body WT/DS231/AB/RW, adopted 23 October 2002.
WTO CTE (2011), “Promoting Mutual Supportiveness between Trade and Climate Change Mitigation Actions:Carbon-related Border Tax Adjustments,”30 March 2011 WT/CTE/W/248.
WTO (2007), WTO Analytical Index (2nd ed), Vol. 1. London:Cambridge University Press.
WTO (2007), WTO Analytical Index (2nd ed), Vol. 2. London:Cambridge University Press.
Yanai, A. (2013), “Rethinking Special and Differential Treatment in the WTO,” IDE Discussion Paper, No. 435.
四、未出版論文
Sokolianskyi, G. (2013), Prohibition of the Discriminatory Income Tax Measures under WTO Law, HARN60 Master Thesis in European and International Tax Law, Lund University.
Westberg, J. (2010), The WTO Permissibility of Border Trade Measures in Climate Change Mitigation, Master Thesis in Faculty of Law, Lund University.

五、網路資料
United Nations, “Kyoto Protocol,” (2016/01/15)http://unfccc.int/kyoto_protocol/items/2830.php
United Nations, “United Nations Framework Convention on Climate Change,” (2016/01/15)http://unfccc.int/key_documents/the_convention/items/2853.php
United States (1997), Byrd-Hagel Resolution, 25 July 1997. (2016/07/05)https://www.nationalcenter.org/KyotoSenate.htmll
United States (2007),“Boxer-Lieberman-Warner, S.2191:American Climate and Security Act, 18 October 2007. (2016/07/15)”http://www.thomas.loc.gov/cgi-bin/bdquery/z?dl10:S.2191
United States (2009),“Waxman-Markey Bill, H.R. 2454:The American Clean Energy and Security Act,” 15 May 2009. (2016/07/15)http//www.gotrack.us/congress/bill.xpd’bill=h-111-2454


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