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18% U.S. exports to Vietnam 82% Vietnam exports to U.S.

25% U.S. exports to China 75% China exports to U.S.

As a percentage of trade with each country, we already have a bigger trade deficit with Vietnam than China. So what's the actual metric for the policy? How could a business know that Vietnam isn't next? And how is a regressive tax that disproportionately punishes the poor and working tax an ethical way of negotiating this?

I don't think private for profit companies think about that at all. They just look for cheap labor.