1 “... transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax...”

2 “... without compromising the destination principle (allowing provinces to tax consumption at different rates...”

3 “... of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully...”

4 “... of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different...”

5 “... the latter, with rate differentiation and exemptions playing roles that differ quite widely across countries...”

6 “... on the central issue of whether some form of border tax adjustment (BTA) is warranted when carbon prices differ...”

7 “..., Republic of Congo, and Brazil) demonstrate the diversity of challenges across countries and their differing...”

8 “... to consider how to apply BCAs across countries with different approaches to emissions mitigation. BCAs alone...”

9 “... taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very...”