In fact, however, the plan, which House Republicans have pushed for months, would be a tax paid by American companies, not Mexicans. Trump had criticized the plan earlier this month as too complex, but the ability to say it would pay for a border wall has apparently made it more attractive to him. The tax plan, known as border adjustment, acts somewhat like a sales tax on imports. By comparison, the cost of the border wall has been estimated at $12 billion to $38 billion if the administration were to build along the entire 2,000-mile border, which is unlikely. Supporters of the tax plan disagree.
Source: Los Angeles Times January 27, 2017 00:29 UTC