[leereeves]

Indirect emissions are direct emissions somewhere, but probably somewhere else under a different tax regime.

That electric car battery might be manufactured in China using coal power and shipped over the ocean in a diesel fueled ship and yet pay no tax, making an American-manufactured battery even less competitive.

[tgsovlerkhgsel]

This is addressed in the last paragraph. (Import duties based on generous estimates, if the import is from a country that doesn't apply an equivalent model.)