Trade and Climate Change in Brazil: Differential Tax Treatment and the Principle of Non Discrimination

23 Pages Posted: 5 Jan 2011 Last revised: 25 Oct 2014

Monica Rodrigues

Government of the Federative Republic of Brazil - Financial Administration School - ESAF

Date Written: January 3, 2011

Abstract

In order to address Climate Change, three Bills in Brazil propose a differential tax and tariff treatment for products and services based on CO2 emissions. This paper analyses the consistency of Differential Tax Treatment and the Principle of Non Discrimination.

Notes: Downloadable document is in Portuguese.

Keywords: GATT, GATS, Climate Change, Taxation, Differential Treatment

Suggested Citation

Monica Rodrigues, Trade and Climate Change in Brazil: Differential Tax Treatment and the Principle of Non Discrimination (January 3, 2011). Available at SSRN: https://ssrn.com/abstract=1734403 or http://dx.doi.org/10.2139/ssrn.1734403

Monica De Oliveira Rodrigues (Contact Author)

Government of the Federative Republic of Brazil - Financial Administration School - ESAF ( email )

Brazil

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