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This briefing examines the tax reform proposals made by Republican Party leaders in the United States and, in particular, the border adjustment measures advocated by Paul Ryan, the Speaker of the House, and Kevin Brady, Chairman of the House of Representatives’ Ways and Means Committee. If enacted, border adjustment would represent a radical change to the US corporate tax system. The briefing analyses the arguments for and against the proposed border adjustment measures, which have divided corporate America and led to concern among leading US trade partners. Its publication comes ahead of an expected announcement from the White House regarding President Trump’s plan for tax reform.