Apple Inc. Chief Financial Officer Luca Maestri said a U.S. border tax would harm the world’s largest economy by raising costs for consumers and making it harder for companies to compete overseas. A border tax also would increase the value of the U.S. dollar, which is already too strong, and reduce the competitiveness of the country’s economy, the CFO said Tuesday at a technology conference in San Francisco sponsored by Goldman Sachs Group Inc. President Donald Trump and a Republican-controlled Congress want to rewrite U.S. taxes in ways that may help and hurt Apple, the world’s most valuable public company.