‘Border Tax Adjustment’ in the Context of Emission Trading: Climate Protection or ‘Naked’ Protectionism? - Global Trade and Customs Journal View ‘Border Tax Adjustment’ in the Context of Emission Trading: Climate Protection or ‘Naked’ Protectionism? by - Global Trade and Customs Journal ‘Border Tax Adjustment’ in the Context of Emission Trading: Climate Protection or ‘Naked’ Protectionism? 3 5 Global Trade and Customs Journal