Policy Brief 38, April 2017
Implications of a US Border Adjustment Tax, Especially on Developing Countries
A new protectionist device, the US “border adjustment” tax, is being planned that could devastate the exports of developing countries and cause American and other foreign companies to relocate. This policy brief explains the complexities and implications of this proposed measure and the major question of whether such a measure will violate the rules of the WTO is also examined.
This article was tagged: Dispute Settlement, Exchange Rate, Exports, GATT, Market Access, Most Favoured Nation (MFN), Services, Subsidies, Tariffs, World Trade Organization (WTO), WTO