Jenner & Block

"The Import Price Advantage Under the Border-Adjusted Tax," Tax Notes

Associate Rafi W. Mottahedeh co-authored an article for Tax Notes that analyzes the provision for border adjustments in the tax reform task force blueprint, a provision that is part of House Speaker Paul Ryan’s “Better Way” series of tax reform proposals. Titled “The Import Price Advantage Under the Border-Adjusted Tax,” the article discusses what the plan proposes, what the Border-Adjusted Tax is intended to do and outlines the proposal’s possible ramifications.