边境调节税将破坏公司实现劳动力和资本配置效率最大化的能力 — — 这是离岸化的主要动机 — — 从而给美国和全球经济带来巨大的福利损失。
By undermining companies’ capacity to maximize the efficiency of labor and capital allocation – the driving motivation behind offshoring – the BAT would produce large welfare costs for the US and the global economy.