Large corporations have the resources and legal expertise to navigate complex refund procedures efficiently, making it unlikely that small businesses will be left behind entirely.

The risk of exacerbating economic inequality between large and small businesses is high if the refund process remains cumbersome for smaller entities.

Large corporations with extensive lobbying power may influence policies to ensure they benefit most from tariff refunds, further disadvantaging small businesses.

Without significant reforms to simplify the refund process, this policy could perpetuate economic disparities and stifle innovation from small enterprises.

Large corporations will dominate in accessing tariff refunds due to superior resources and expertise, leaving small businesses at a disadvantage.