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Congressional Research Service.
- Source :
- Congressional Research Service: Report; 4/18/2017, preceding p1-8, 11p
- Publication Year :
- 2017
-
Abstract
- The article presents a U.S. Congressional Research Service (CRS) report on border-adjusted consumption taxes and exchange rate movements prepared for Members and Committees of the U.S. Congress. Topics covered include the basic definition of border-adjusted tax (BAT), general examples showing how a BAT functions, and the theoretical effects of border tax adjustment. Direct empirical evidence relating to border tax adjustment is also discussed.
- Subjects :
- CONSUMPTION tax
FOREIGN exchange rates
DRAWBACKS (Tariffs)
TARIFF
Subjects
Details
- Language :
- English
- ISSN :
- 07317069
- Database :
- Complementary Index
- Journal :
- Congressional Research Service: Report
- Publication Type :
- Report
- Accession number :
- 122701287