The BAT would have two primary effects related to USITC investigations.  First, it would raise the after-tax cost of imports relative to domestically produced goods.  Second, the BAT is likely to cause an appreciation of the U.S. dollar, though economists differ on the degree of the exchange rate adjustment. 

The proposed tax plan has the potential to influence U.S. trade remedy investigations, which depend on the prices at which imported products are sold in the U.S. market and home market prices.  This blog examines how the BAT might affect one aspect of U.S. antidumping investigations: the calculation of dumping margins by the Department of Commerce