Tariffs and the Progressive Fiscal Constitution

Authors

• Lawrence J. Liu, Washington University in St. Louis School of LawFollow
• Alex Zhang, Emory University School of LawFollow

Document Type

Article

Language

English (en)

Publication Date

2026

Publication Title

Washington University Law Review

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.

Keywords

Taxation, Tariffs, Constitutional Law, International Trade

Publication Citation

Lawrence J. Liu & Alex Zhang, Tariffs and the Progressive Fiscal Constitution, 103 Wash. U. L. Rev. 1933 (2026)

Repository Citation

Liu, Lawrence J. and Zhang, Alex, "Tariffs and the Progressive Fiscal Constitution" (2026). Scholarship@WashULaw. 979.
https://openscholarship.wustl.edu/law_scholarship/979