How Congress can turn tariff lemons into lemonade: A border-adjustment tax(Brookings)
Adam Looney and Elena Patel
February 20, 2025
President Donald Trump’s efforts to impose widespread tariffs on imports (widely condemned by economists) can be half of a good idea. A better idea would be to pair the tariffs with an equivalent export subsidy, thus creating a tax regime (called a border-adjustment tax or BAT) similar to the one used by many other countries.
If Trump and Congress enacted this border adjustment—say, with a 21% import tariff and a symmetric 21% export subsidy at the same rate as the corporate tax—this change would be a natural and practical addition to the U.S. tax system and would achieve Trump’s major economic goals:
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