My issue would be that tarriffs disincentivise outsourcing. Is it better, worse than income tax? I suppose it depends on the details. Neither is justifiable.
It does depend on the details, of which I'm not sure. Tarifs on other countries? Corporations? One thing I know for sure is 24% of GDP going towards running the gov, when it used to be 2%, is way too much. I would have little issue paying a few percent to a useful, non corrupt gov. It's incredibly unlikely trump would manage to change this