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Earl Gregg Swem Library

Border-Adjusted Consumption Taxes and Exchange Rate Movements: Theory and Evidence

Categories: Foreign Trade/Investment,Taxes

https://fas.org/sgp/crs/misc/R44821.pdf

Explains what a border-adjustment tax is and what some implications might be, especially to exchange rates, if the U.S. were to implement such a new tax. From the Congressional Research Service, posted by the Federation of American Scientists