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Climate Change and Taxation

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Taxes can have a substantial effect on the behaviour of individuals and organisations. So, how might taxation play an important part in the Climate Change discourse?

Dr Alice Pirlot, from the University of Oxford, who is an expert in environmental taxation, will be discussing her current research project, which examines the concept of the Carbon Border Adjustment Mechanism (CBAM). The CBAM is a tariff that the European Union has proposed as a fiscal measure to support Climate Change action. Dr Pirlot will explore how the concept of the CBAM is used as an umbrella term for a wide range of measures that have different designs and purposes. Dr Pirlot will demonstrate how the design features of CBA Ms will influence the type of objectives that these measures can achieve.

Dr Pirlot is a Law Fellow in the Centre for Business Taxation at Oxford. As well as environmental taxation, Dr Pirlot’s research has also addressed the interaction between tax and World Trade Organisation law. Before moving to Oxford, Dr Pirlot had been a research fellow of the National Belgian Fund for Scientific Research at the University of Louvrain, which is where she completed her PhD.

As usual, this meeting of the Cambridge Tax Discussion Group is open to all. No prior knowledge or experience of taxation or of climate change is necessary in order to attend.

This talk is part of the Cambridge Tax Discussion Group series.

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