一些行业和企业 — — 特别是与严重依靠进口的行业和企业，比如零售商 — — 将面临税负的急剧增加；在一些例子中，税负的增加将超过税前利润。
Some sectors or firms – especially those that rely heavily on imports, such as US retailers – would face sharp increases in their tax liabilities; in some cases, these increases would be even greater than their pre-tax profits.