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Exactly. So in reality the US car was produced for less than 5k* worth of steel because the steel price in Europe includes VAT, and in the US it does not. End of story.

*This is true if the price of steel is the same in Europe and the US. It might not be, and a country or a region might have a competitive advantage. For instance a country might add tariffs on steel imports and increase the costs of manufacturing.



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