The paper “The Value of De Minimis Imports” by UCLA Professor Pablo Fajgelbaum and coauthor Amit Khandelwal (Yale) was featured in the New York Times. The paper studies the effect of subjecting imports of $800 or less, which currently enter the US duty-free, to tariffs. The paper main finding is that the cost would fall disproportionately on lower-income consumers.

The paper can be found here.

The New York Times article can be found here.