# Border-Adjusted Consumption Taxes and Exchange Rate Movements: Theory and Evidence
> **Full Report** · 2017-04-18 · `R44821`
## Report
- **CRS ID:** R44821
- **Series:** Full Report
- **Publication date:** 2017-04-18
## Documents
- [PDF](https://www.everycrsreport.com/files/20170418_R44821_0b8e4fb6adeb1538ce38200b656dd2ccf861bacd.pdf)
- [HTML](https://www.everycrsreport.com/files/20170418_R44821_0b6fb26b72dae7082375b5223890d8c0e4f004a8.html)
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