Fresh Ideas Emerge for New EU Budget Levies

This paper examines the interaction between environmental policy and international trade law, focusing on the EU’s Carbon Border Adjustment Mechanism (CBAM). It analyzes how CBAM may function as a de facto tax on imports and evaluates its compatibility with WTO non-discrimination principles. The piece highlights tensions between climate policy and global trade obligations, raising implications for cross-border tax policy and enforcement. It is particularly relevant for understanding how environmental measures can reshape international tax and trade frameworks.

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This paper examines how carbon taxation interacts with executive compensation structures tied to ESG performance metrics. It highlights how environmental tax policies influence firm-level incentives and cross-border corporate behavior. The analysis is relevant to international tax discussions as carbon taxes increasingly function as quasi-border adjustments and interact with global tax coordination efforts. It contributes to broader debates on how tax systems incorporate sustainability objectives and affect multinational decision-making.

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This study examines how firms and economies adjust over time to trade shocks, including tariffs and global supply disruptions. It provides empirical evidence on how trade policy changes influence production, investment, and cross-border economic activity. The findings are relevant to international tax policy because trade shocks often trigger changes in profit allocation, transfer pricing strategies, and jurisdictional tax bases. The paper helps contextualize how tax systems respond to shifting global trade dynamics.

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This paper evaluates the administrative and compliance burdens associated with the OECD’s Pillar Two global minimum tax regime. Through qualitative analysis, it highlights the complexity multinational enterprises face in implementing new reporting and calculation requirements. The study raises concerns about disproportionate compliance costs relative to expected revenue gains. It contributes to ongoing discussions about the practicality and efficiency of global minimum tax rules in international tax policy.

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This paper analyzes the interaction between OECD Pillar Two and the U.S. GILTI regime, evaluating their combined impact on multinational tax compliance and global minimum tax policy.

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This paper explores the tension between national tax sovereignty and global digital markets, analyzing how digital services taxes challenge traditional limits on state power.

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The authors explore how constitutional constraints influence the United States’ approach to international tax agreements, particularly the choice between treaties and executive agreements.

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This paper examines whether digital services taxes comply with WTO obligations and analyzes their role in the broader landscape of international tax coordination. 

Citation: Avi-Yonah, Reuven S. and Narotzki, Doron, Digital Services Taxes and the WTO (March 14, 2026). U of Michigan Law & Econ Research Paper Forthcoming, 121 Tax Notes Int’l 1223 (2026)

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The paper explores how recent international tax reforms could influence the behavior of multinational corporations, focusing on incentives related to profit shifting, investment location, and tax competition.

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This paper examines whether increasing tariffs can eventually reduce government revenue by shrinking trade flows, applying the concept of a Laffer Curve to recent U.S. tariff policy and global trade dynamics.

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