Author ORCID Identifier
Alex Zhang 0009-0003-4214-9540
Document Type
Article
Publication Date
2026
Keywords
Tariffs, Burden, Consumption taxes, Distributive justice, Trump administration, Progressive fiscal system
Abstract
For more than a century, progressive taxation has constituted the American fiscal state. A resurgent and expanding tariff regime, however, threatens that commitment to progressive distribution. Given the ongoing popularity of tariffs, this Article examines how they might be designed and administered in a way that mitigates their regressive distributive impact. The Article thus develops and assesses proposals to (1) vary tariff burdens in accordance with the consumption of imported goods, (2) reduce income- or payroll-tax burdens on lower-income households, and (3) earmark tariff revenue for specified spending programs. Although none is perfect, we seek to articulate possibilities and highlight relevant considerations for policymakers seeking to make tariffs better cohere with our progressive fiscal constitution.
First Page
1933
Publication Title
Washington University Law Review
Recommended Citation
Lawrence J. Liu & Alex Zhang, Tariffs and the Progressive Fiscal Constitution, 103 Wash. U. L. Rev. 1933 (2026).
Included in
Economic Policy Commons, Income Distribution Commons, Public Economics Commons, Tax Law Commons