While proponents of carbon taxation argue that such measures are essential for internalizing the environmental costs of industrial production, critics often highlight the potential for "carbon leakage." This phenomenon occurs when domestic manufacturing firms, faced with increased operational costs due to the tax, relocate production to jurisdictions with more lenient environmental regulations. Such a shift not only undermines the intended environmental benefits of the tax but also leads to domestic economic contraction. To mitigate this risk, some economists propose the implementation of border carbon adjustments (BCAs). BCAs would impose a levy on imported goods based on their carbon footprint, theoretically leveling the playing field for domestic producers. However, the administrative complexity of accurately calculating the carbon intensity of global supply chains remains a significant hurdle. Furthermore, the compatibility of BCAs with international trade agreements is a subject of ongoing legal debate, with some nations viewing such measures as a form of disguised protectionism rather than a legitimate environmental tool.