Border Adjustment Tax

Will Paul Ryan’s Tax Reform Set Off a Trade War?

By ·April 6, 2017
Carnegie Mellon University and Peterson Institute for International Economics

The Issue:

Many international economists and legal scholars believe that the Border Adjustment Tax (BAT) at the core of the corporate tax reform plan pushed by House Speaker Paul Ryan violates World Trade Organization (WTO) rules.  If the U.S. implements this plan, America’s trading partners can – and probably ...
Read more

Who Will Pay for the Wall?

By ·February 13, 2017
Robert M. LaFollette School, University of Wisconsin-Madison

The Issue:

The wall on the Mexican border that has been a centerpiece of President Trump’s policies to control immigration has been controversial. One source of controversy is the funding of this project. The estimated cost of constructing the wall ranges widely. Senate Majority Leader Mitch McConnell stated the ...
Read more

House GOP Tax Plan Aims to Boost Competitiveness, Might Also Violate Trade Law

By ·January 20, 2017
The Fletcher School of Law and Diplomacy, Tufts University

The Issue:

House Republicans have proposed a major overhaul of corporate taxes designed, in part, to make "Made in America" products more competitive abroad. The tax blueprint released by House Republicans in June is expected to be the starting point for the Trump administration’s tax reforms. And it is no mere tinkering. ...
Read more