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Based on a thorough investigation of the existing law, and a deep understanding of its historical and economic rationale, it offers a remarkably sound and well-balanced analytical framework to define the exact limits in international law to the application of cross-border taxes, namely for environmental purposes. The research manages to stay resolutely away from (unfounded) ideological reasoning, which would either blindly support interpretations rejecting the very idea that cross-border trade should be the object of specific taxes, or systematically support sovereignty arguments, which would undermine the legitimacy of supranational rules.
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Pirlot, A. (2017). Environmental Border Tax Adjustments and International Trade Law. Edward Elgar. https://doi.org/10.4337/9781786435514