Value-added taxes are a tax on domestic consumption ... wrote in a 2019 paper for the National Bureau of Economic Research.
Mr. Trump has cycled through numerous rationales for tariffs: They will raise revenues, with foreigners footing the bill.
Goldberg, Ray A., and Kerry Herman. "Nestle's Milk District Model: Economic Development for a Value-Added Food Chain and Improved Nutrition." Harvard Business School Case 906-406, November 2005.