Intertax is pleased to invite authors to contribute to a special issue focused on tariffs and related trade measures:

Tariffs have returned to the center of legal and policy debate. Recent developments in the United States and elsewhere have renewed attention to the legal foundations, institutional design, and economic effects of tariffs and tariff-adjacent measures. At the same time, instruments such as digital services taxes, border adjustment mechanisms, and other internal fiscal or regulatory measures have raised new questions about the boundary between taxation and trade restriction. Judicial and constitutional developments may also reshape the allocation of authority over tariffs, the scope of executive discretion, and the standards of judicial review.

This special issue aims to publish papers analyzing the law and policy of tariffs and related trade measures at both national and international levels, with particular emphasis on comparative, crossborder, and interdisciplinary perspectives. Possible topics include the following:

1. The history, theory, and comparative design of tariffs and tariff authority in trade law and policy;
2. Executive power over tariffs and trade restrictions, including statutory delegations, constitutional limits, emergency economic powers, and judicial review;
3. Tariffs, industrial policy, and national security, including retaliation, countermeasures, antidumping, and countervailing duty regimes;
4. The economic effects of tariffs, including incidence, distribution, supply-chain transmission, investment uncertainty, and strategic behavior;
5. Tariffs as fiscal instruments, including their interaction with tax policy and broader budget politics;
6. Border adjustment mechanisms and other substitutes for tariffs, including tax measures that function as de facto trade instruments such as digital services taxes.

We welcome contributions from academics and practitioners worldwide, including authors working in developing and least-developed countries.
To be considered for publication in this special issue, please submit an abstract by April 24, 2026.

Abstracts should be concise and should clearly identify the paper’s question, argument, and contribution.

Please email your abstract to the Editor-in-Chief of Intertax, Prof. Ana Paula Dourado (anadourado@fd.ulisboa.pt), and copy both of Raphael Monteiro’s email addresses, raphaelmonteiro@fd.ulisboa.pt and raphaelmonteiro@ideff.eu, using the subject line “Special
Issue – Tariffs and Trade Measures.”

Abstracts will be reviewed, and decisions will be communicated by May 11, 2026. Drafts of full papers will be due by August 24, 2026.
The papers selected for the issue will be discussed in an online seminar on September 2, 2026. Revised versions following the seminar will be due by September 8, 2026, for double-blind peer review.

The special issue is expected to include a limited number of papers. Papers should normally be no longer than 18,000 words, including footnotes, and should not exceed 20,000 words.

Ana Paula Dourado, Editor-in-Chief
Doron Narotzki, Guest Editor