This tax on the foreign business gets passed on to the citizen consumer.
It is a tax on the consumer, the consumer of foreign goods. Any tax on Americans is a tax on a consumer, of American and foreign goods. How is a tariff more of a drain than any other tax on Americans. A flat rate tariff that cannot be manipulated. It has the DISTINCT advantage of being enforced at our borders and only at our borders so as not to burden Americans with bullshit paperwork and regulations and umpteen billion lines of tax code.