Fear of administrative burdens is overblown
Pomerleau 21, a climate policy analyst at the Niskanen Center. Her areas of research include policy development for carbon taxes. She has previously worked in public policy at the Cato Institute and the American Council on Renewable Energy. Most recently, she has worked as a business strategy consultant. Shuting has an MPP in environmental and energy policy from Georgetown University’s McCourt School of Public Policy (Shuting, “Administrative Costs of a Carbon Tax,” https://www.niskanencenter.org/wp-content/uploads/2021/02/Jan28-Administrative-Costs-of-Carbon-Tax.pdf)//BB
Some researchers argue that a broad-based border adjustment under a carbon tax would incur a prohibitively high administrative burden.51 But this position has rarely been supported by empirical analysis due to a lack of data on environmental tax policies’ administrative costs. In view of the GAO estimates, implementing a broad-based border adjustment under a carbon tax may not be as onerous as skeptics think.