id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-343	McLure, Jr., Charles E.	The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma	2022	74	.pdf	application/pdf	32363	1492	56	Some U.S. and Canadian proposals for subnational cap and trade systems or carbon taxes envisage destination-based pricing of carbon. Although courts have interpreted this limitation not to prevent provincial use of retail sales taxes (if imposed on the purchaser, but collected by the merchant), it would be difficult to fit provincial BTAs for carbon taxes through the eye of that needle.	cache/ftr-343.pdf	txt/ftr-343.txt