IMO’s carbon levy and implications for India’s tax architecture
Singh, Manoj Kumar and Anil, Niranjana J.
creator
text
Economic & Political Weekly
monographic
eng
61(25), Jun 20, 2026: p.27-30
The International Maritime Organization’s proposed global carbon levy marks a significant shift in maritime climate governance and raises important questions for India’s taxation framework. This article examines the constitutional and legal issues involved in domesticating the levy, including its classification within India’s fiscal architecture and the legislative route required for implementation. It also analyses enforcement challenges, relating to customs administration. – Reproduced
https://www.epw.in/journal/2026/25/commentary/imos-carbon-levy-and-implications-indias-tax.html
Economic & Political Weekly
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