Research ReportCRS ReportVersion 5
R44821
Border-Adjusted Consumption Taxes and Exchange Rate Movements: Theory and Evidence
Published Apr 18, 2017Updated Jun 20, 2025
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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.