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Border Adjustment Tax: Who Will the Biggest Winners Be?

Border Adjustment Tax: Who Will the Biggest Winners Be?

A Border Adjustment Tax (BAT) in any proposed new United States tax code has the potential to create significant winners and losers in a rapidly-changing domestic manufacturing market.  Its proponents claim that the border adjustment tax will help rebuild US manufacturing--and hopefully the jobs that go with it--by creating pricing incentives to build products in (and export from) the US rather than import them.

How can a manufacturing business get the most out of a Border Adjustment Tax, and who will the biggest winners be?