RT Book, Section T1 The Achilles heel of border carbon adjustments: Unintended effects on developing countries A1 Grau Ruiz, María Amparo A2 Comelli, Alberto A2 Milne, Janet E. A2 Andersen, Mikael S. A2 Ashiabor, Hope AB Several recent proposals to reduce the risk of carbon leakage have caused a lot of stress, not only to third states’ governments, but also to corporations operating in many developing countries. This chapter studies how the European Union Carbon Border Adjustment Mechanism (CBAM) and similar initiatives in Canada, the UK and the US may have an unexpected impact on the sustainable development goals included in the global 2030 agenda. In the midst of the current uncertainty, cooperative efforts and climate fairness are key to the successful implementation of new carbon emission controls in line with the Paris Agreement. It is critical to help developing countries in reducing their emissions, with technological, trade, administrative and financial support for a just transition. PB Edward Elgar SN 9781035317837 YR 2023 FD 2023-08-10 LK https://hdl.handle.net/20.500.14352/130137 UL https://hdl.handle.net/20.500.14352/130137 LA eng NO Grau Ruiz, M. A. (2023). "Chapter 5: The Achilles heel of border carbon adjustments: unintended effects on developing countries". In Taxation and the Green Growth Challenge. Cheltenham, UK: Edward Elgar Publishing. NO Ministerio de Ciencia e Innovación DS Docta Complutense RD 21 ene 2026