The most positive argument I have heard is that it would be a small consumption tax that is regressive. Small because the US doesn't really import that much compared to most global economies. It's just things we fixate on like cars or steel, which actually aren't that economically important anymore. Maybe strategically? I feel like people are trying to make economic sense of an emotional / populist policy.
* https://www.piie.com/research/piie-charts/2025/trumps-tariff...
[0]: https://apnews.com/article/us-tariffs-goods-services-suspens...
>"Specifically, the requirement for duties and taxes to be prepaid on all shipments prior to their arrival in the US,"
Which is also very destructive because such instability is very bad for long-term business planning.