Every few years, Washington rediscovers a “big idea” in tax policy that promises to fix everything from trade imbalances to ...

In their October 14 Wall Street Journal op-ed, former House Speaker Paul Ryan and economist Kyle Pomerleau revived the ...

The idea is that the United States should impose tariffs on trading partners equivalent to the tariffs imposed by those countries. So if one country has a 10% tariff on U.S. goods, Trump will simply ...

A well-designed Border Adjustment Tax would cut the U.S. trade deficit and increase jobs by boosting U.S. exports. Immune to "trade retaliation" against U.S. exports from trade partners. Gives our ...

The DBCFT is a clever acronym for an old Beltway habit: spend more, tax more and call it reform.

We think the worries over BAT is overblown as discussed below. The latest sell-off in oil prices presents an excellent time to buy Canadian oil companies that will thrive and survive even if oil ...

House Speaker Paul Ryan and members of the Trump administration have killed one of the most controversial parts of the GOP's tax plan. The Republican leaders said in a statement on Thursday that they ...

What's the difference between a border adjustment tax and a tariff? The New York Times says a BAT of 20 percent on imports would "satisfy [President] Trump's protectionist impulses without imposing ...

Everyone seems to be talking about a border tax these days — but few people seem to know what they’re talking about. One reason is the neophyte US president’s own mixed message. As he has done on ...