They also tend to be grown by companies — even the smaller-scale onion farmers tend to incorporate their farms — so they owe corporate tax. That is notable because various plans being circulated call for a border tax to be used to help reduce the corporate profits tax. The United States imports a few more onions than it exports, but most onion farmers simply grow for the domestic market. A corporate tax cut linked to a border tax might prompt them to expand globally, which is the whole idea behind a border tax. That is tough to predict, and also depends on inflation and other factors, not just the border tax.

Source: New York Times January 28, 2017 00:22 UTC