Even if it wasn’t regressive (which it is) it still wouldn’t work to replace income tax. The tariffs incentivize domestication of production, so people are literally incentivized to circumvent them. That’s also (lol) one of the stated goals here - being back manufacturing. But you can’t use tariffs to both bring back manufacturing and replace income tax or even a substantial part of it in the short term anyways. It’s really just one or the other.