Net emissions transfers via international trade from developing to developed countries have increased fourfold in the past two decades - from 0.4 GtCO 2 in 1990 to 1.6 GtCO 2 in 2008. Consumption of goods and services in developed countries is one of the main driving forces of those emissions transfers. Therefore several proposals have been made to assign the responsibility for those emissions to the beneficiary, that is, to the consumer. Although consumption-based analyses have become popula...