We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Alice Pirlot, Climate Clubs: An International Tax Law Perspective Global carbon pricing has often been portrayed as an interesting idea that will never be implemented due to political hurdles. Yet, this description is being…
The International Maritime Organization (IMO) is currently considering the implementation of a basket of measures to decarbonize international shipping. These are to be in line with the climate mitigation targets included in the Initial IMO GHG Strategy — including reducing GHG emissions from shipping by at least 50 percent by 2050 over 2008 levels —…
Susanne Akerfeldt (Senior Adviser, Ministry of Finance, Sweden[1]) What is CBAM? Simply put, CBAM is an EU proposal to ensure that imports of certain goods to the EU pay the same price on carbon emissions, as would have been paid if these goods have been produced in the EU. The EU Commission presented a proposal…
A new carbon pricing instrument In autumn 2021, the Austrian government presented its long announced eco-social tax reform as part of its climate strategy to minimize the Austrian greenhouse gas emissions to net zero by 2040. The Austrian Ecological Tax Reform Act contains a variety of climate and compensatory measures for citizens and companies. A…
