Patrick Thomas and Tom Barry point out that Santa's Polar operations may violate international trade law: Santa Claus’s Trade Infractions.
Oliver Griffiths explains why many of the presents Santa delivers were actually "Made in the U.S." or "Made in China," Santa, Elves and Comparative Advantage. Griffiths is rehearsing answers to questions he expects from his children. My guess is his kids won't ask.
Jonathan Dingel's post from last Christmas suggests the benefits American consumers receive from low taxes on imports: Christmas Tariffs.