The Legality of a Border Tax Under the WTO
I have a question for those of you who write about or practice international trade law. (As an aside, congratulations! Your area is about to become very exciting.)
Suppose that Congress follows through on the President’s idea of imposing a tax on goods manufactured abroad by an American firm that closed a factory here and built the foreign factory. Would that pass muster under the WTO? I have no idea, which is why I’m curious.