That really depends on your perspective. A "conventional" subsidy can be understood as a reverse tax— instead of paying money into the general pot for the privi

That really depends on your perspective. A "conventional" subsidy can be understood as a reverse tax— instead of paying money into the general pot for the privilege of engaging in some harmful/productive/profitable activity, you are paid money out of the general pot as a benefit for engaging in some activity seen by the government as desirable or beneficial. Cutting taxes in any form is a subsidy relative to what went before, whether or not the end state is above, at, or below the zero point. More concretely, if an automaker previously bought widgets from a local supplier for $10, but now buys them from overseas for $8 because of free trade, that's effectively a $2-per-widget subsidy. You can argue that it's a market efficiency and that most of the benefits are passed to the end consumer anyway so whatever, but when you get far enough down that path, then there are no widgets being made locally any more, which is the real cost of having subsidized the import of them by cutting taxes to zero.