Un buen tutorial de Aaron Cosbey (uno de los que más han trabajado en este tema, y muy sensato además).
Interesante complementarlo con este paper en el que concluyen que el efecto del ajuste en frontera, o el de un impuesto al carbono, no es evidente:
Our findings suggest that carbon taxes should be designed with discretion, because their effects could be different from the conventional wisdom. In particular, carbon taxes are not very effective in reducing carbon emissions under certain situations. Moreover, BTAs should be applied cautiously. Even if BTAs eliminate cross-border carbon leakage and cost disadvantages of domestic firms, global emissions could increase. Thus, BTAs may become a disguised form of protection. The practicality of BTAs and their compatibility with the WTO rules should be deliberated carefully.
Gracias a Federico Steinberg por la pista.
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