Environmental taxes, relatively new legal instruments in the late-1990s, are likely to constitute an essential part of countries' efforts to avoid environmental degradation.;This work analyzes inconsistencies in various categories of environmental taxes and the non-discrimination provisions of the General Agreement on Tariffs and Trade 1994 and how such conflicts can be resolved within the existing rules. As non-discrimination obligations are fundamental rules in the multilateral trading system, such potential conflicts carry great importance, both for the regime for the liberalization of international trade and for environmental protection measures.;The author provides a detailed analysis of the role and nature of environmental taxes. The book assesses the extent to which the relevant provisions of GATT 1994 may impede the use of these taxes, in light of the non-discrimination provisions, the general exceptions, and the rules concerning nullification or impairment of benefits. The work also examines the possibilities of eliminating potential conflicts between environmental measures in general and the provisions of GATT 1994.;The book offers an understanding of the complexities of and working with this aspect of international environmental law.
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