Taxation in Developing Countries

SouthViews No. 143, 17 February 2017

Beware of the new US protectionist plan, the border adjustment tax

By Martin Khor

A new protectionist device is being planned in the United States that could devastate the exports of developing countries and cause American and other foreign companies to relocate. The complexities and implications of the proposed border adjustment tax are explained in this article. A version of this article was published by IPS. A second article on this issue will be published soon. (more…)

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