Ivan Ozai (Osgoode Hall Law School) will kick off this year’s Spiegel Sohmer Tax Policy Colloquium tomorrow at 11:30 EST via zoom. Ivan’s working paper considers whether it is possible to design a border tax adjustment to equalize carbon-intensive foreign goods and services with their domestic counterparts (“border carbon adjustment”), while also supporting development goals using common but differentiated responsibilities per the United Nations Framework Convention on Climate Change (UNFCCC). The paper examines some of the possible trade and non-trade goals and obstacles to such a plan.