The measure includes border tax adjustments to protect energy - intensive domestic industry from unfair competition from nations that haven't enacted carbon taxes. (carbontax.org)
See Carbon Leakage Measures and Border Tax Adjustments Under WTO Law, (Graduate Institute of International and Development Studies, March 21, 2012). (carbontax.org)
But he seems to understate the capacity of Border Tax Adjustments to protect domestic energy - intensive industry while offering a growing monetary incentive to trading partners to enact their own carbon taxes. (carbontax.org)