Why a State-Level Carbon Tax Can Include Border Adjustments

6 Pages Posted: 6 Mar 2017

See all articles by David Gamage

David Gamage

Indiana University Maurer School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: February 13, 2017

Abstract

This essay argues that U.S. state governments can permissibly levy state-level carbon taxes with border tax adjustments. In doing so, we respond to the general consensus that such a move would violate the dormant commerce clause.

Keywords: Tax, State and Local Tax, SALT, Border Adjustment, Carbon Tax, Cap and Trade, AB 32

JEL Classification: K34

Suggested Citation

Gamage, David and Shanske, Darien, Why a State-Level Carbon Tax Can Include Border Adjustments (February 13, 2017). State Tax Notes, Vol. 83, No. 7, 2017. Available at SSRN: https://ssrn.com/abstract=2925409

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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