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題名:關稅暨貿易總協定/世界貿易組織之邊境稅調整規範--兼論對能源稅與碳稅設計之啟示
書刊名:臺灣科技法律與政策論叢
作者:施文真 引用關係
作者(外文):Shih, Wen-chen
出版日期:2009
卷期:6:2
頁次:頁1-96
主題關鍵詞:關稅暨貿易總協定/世界貿易組織邊境稅調整GATT第3條第2項補貼與平衡稅協定附件一能源稅碳稅GATT/WTOBorder tax adjustmentGATT Article Ⅲ:2SCM Agreement Annex ⅠEnergy taxCarbon tax
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(3) 博士論文(0) 專書(0) 專書論文(1)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:8
  • 點閱點閱:31
期刊論文
1.Demaret, P.、Stewardson, R.(1994)。Border tax adjustments under GATT and EC Law and general implications for environmental taxes。Journal of World Trade,28(4),5-65。  new window
2.Ismer, R.、Neuhoff, K.(2007)。Border tax adjustment: A feasible way to support stringent emission trading。European Journal of Law and Economics,24(2),137-164。  new window
3.吳珮瑛(20061200)。細說能源稅。看守臺灣,8(4),39-43。  延伸查詢new window
4.林哲全(20010100)。溫室氣體減量之經濟工具--碳稅。能源季刊,31(1),9-23。  延伸查詢new window
5.馬嘉應、李淑君、林孟賢(20071100)。面對真相--推動能源稅。財稅研究,39(6),22-38。new window  延伸查詢new window
6.張四立(20050800)。我國碳稅課徵時機的探討。看守臺灣,7(3),10-21。  延伸查詢new window
7.梁啟源(20081029)。能源稅、碳稅及碳權交易制度之整合。石油市場雙週報:專題分析報導。  延伸查詢new window
8.莫皓帆(20000900)。對於防止全球變暖的經濟手段--選擇引入碳稅的可能性思考。和春學報,7,507-513。  延伸查詢new window
9.陳東興(19980920)。從國外對能源課稅--論我國課徵碳稅(規費)之省思。稅務旬刊,1691,17-20。  延伸查詢new window
10.陳鴻達(20010700)。歐洲各國二氧化碳稅的徵收及其用途。主計月報,547,48-55。  延伸查詢new window
11.黃耀輝、羅時萬(20060900)。我國能源課稅問題之探討與改革。財稅研究,38(5),113-142。new window  延伸查詢new window
12.魏國棟(20030100)。氣侯變遷與因應經濟政策工具:文獻回顧。經濟研究. 臺北大學經濟學系,39(1),27-69。new window  延伸查詢new window
13.羅昌發(19941200)。GATT補貼及邊境之稅捐調整規範對環保之適用--以經濟工具處理環保所涉之貿易法問題。進口救濟論叢,5,1-21。  延伸查詢new window
14.Biermann, F.、Brohm, R.(2005)。Border Adjustments on Energy Tax: A Possible Tool for European Policymakers in Implementing the Kyoto Protocol?。Vierteljahrshefte zur Wirtschaftsfor-SCHUNG,74(2)。  new window
15.Biermann, F.、Brohm, R.(2005)。Implementing the Kyoto Protocol Without the USA: the Strategic Role of Energy Tax Adjustments at the Border。Climate Policy,4(3),289-302。  new window
16.Floyd, R. H.(197310)。GATT Provisions on Border Tax Adjustments。J. World Trade L.,1。  new window
17.Goh, G.(2004)。The World Trade Organization, Kyoto and Energy Tax Adjustment at the Border。J. World Trade,38(3)。  new window
18.Jackson, J. H.(1978)。The Jurisprudence of International Trade: The DISC Case in GATT。Am. J. Int'l L.,72(3)。  new window
19.Krauss, M.(197303)。Border-Tax Adjustments: A Potential Trans-Atlantic Trade Dispute。J. World Trade L.,10。  new window
20.Krauss, M.(196909)。The Issue of Border Tax Adjustment。J. WORLD Trade L.,3。  new window
21.Pitschas, C.(1995)。GATT/WTO Rules for Border Tax Adjustment and the Proposed European Directive Introducing a Tax on Carbon Dioxide Emissions and Energy。Ga. J. Int'L & COMP. L.,24。  new window
22.Quick, R.、Lau, C.(2003)。Environmentally Motivated Tax Distinctions and WTO Law: The European Commissions ' Green Paper on Integrated Product Policy in Light of the 'Like Product- ' and 'PPM- ' Debates。J. INT'L ECON. L.,6(2)。  new window
23.Zarrilli, S.(2003)。Domestic Taxation of Energy Products and Multilateral Trade Rules: Is This a Case of Unlawful Discrimination?。J. World Trade,37(2)。  new window
24.何珊珊、王連常福(20001100)。抑制二氧化碳我國應否課徵碳稅。臺灣經濟研究月刊,23(11)=275,62-66。new window  延伸查詢new window
25.De Cendra, Javier(2006)。Can emissions trading schemes be coupled with border tax adjustments?: An analysis vis-à-vis WTO law。Review of European Community and International Environmental Law,15(2),131-145。  new window
26.Biermann, F.、van Asselt, H.(2007)。European Emissions Trading and the International Competitiveness of Energy-intensive Industries: A Legal and Political Evaluation of Possible Supporting Measures。Energy Policy,35,497-506。  new window
會議論文
1.Cosbey, Aaron(2008)。Border carbon adjustment。Trade and Climate Change Seminar,(會議日期: June 18-20, 2008)。Copenhagen。  new window
2.Hocmer, J. A.(1998)。The Role of Border Tax Adjustment in Environmental Taxation: Theory and US Experience。International Workshop on Market Based Instruments and International Trade,(會議日期: Mar. 19, 1998)。  new window
研究報告
1.溫麗琪、李盈嬌(2008)。我國徵收能源稅可行性分析。  延伸查詢new window
2.Lockwood, B.、Whalley, J.(200905)。Carbon Motivated Border Tax Adjustments: Old Wine in Green Bottles?。http://www.nber.org/papers/w14025。  new window
圖書
1.王建煊(200508)。稅務法規槪要。臺北:文笙。  延伸查詢new window
2.Choi, W.-M.(2003)。"Like Product" in International Trade Law。Oxford University Press。  new window
單篇論文
1.WTO Committee on Trade and Environment(19970502)。Taxes and Charges for Environmental Purposes-Border Tax Adjustment(WT/CTE/W/47)。  new window
其他
1.經濟部(1992)。建立我國能源稅制之研究。  延伸查詢new window
2.BSI(2008)。Guide to PAS 2050: How to Assess the Carbon Footprint of Goods and Services。  new window
3.GATT(19701120)。Report of the GATT Working Party on Border Tax Adjustments(L/3464, BISD, 34th Suppl)。  new window
4.OECD(2001)。Environmentally Related Taxes in OECD Countries: Issues and Strategies。  new window
圖書論文
1.Petersmann, E.(2000)。International Trade Law and International Environmental Law: Environmental Taxes and Border Tax Adjustment in WTO Law and EC Law。Environmental Law, the Economy, and Sustainable Development: The US, the EU, and the In-ternational Community。Cambridge:Cambridge University Press。  new window
 
 
 
 
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