经济学理论认为，理论上边境调节税可以让美元价值升高等于税收的幅度，从而完全抵消其对进口和出口的相对竞争力的影响。
Economic theory suggests that, in principle, a BAT could push up the value of the dollar by as much as the tax, thereby nullifying its effects on the relative competitiveness of imports and exports.