Yesterday, Trump signed an executive order to begin construction of the wall. Forget immigration policy or how effectively the wall, which is more a continuation of the nearly 600 miles of fence already built, will slow entry. During the election and even now, Trump promised that Mexico would absolutely pay for the wall. The entities responsible for paying the tax are the companies in the U.S. that are importing the goods. And even if somehow the U.S. could force Mexican companies to pay the duties, those companies would just raise their prices to cover the extra cost.

Source: Forbes January 26, 2017 22:28 UTC