Depends on your goals - what I see is it increases US government income to help reduce deficit ( without the political fall out from raising direct taxes ), and

Depends on your goals - what I see is it increases US government income to help reduce deficit ( without the political fall out from raising direct taxes ), and at the same time encouraging businesses to move manufacturing to the US to avoid tariffs. And in terms of burden - the cost hits the poor the most - but if your a billionaire funder of US political parties that's the point. For a non-US person the most worrying aspect of this is that it also helps make the US more self-sufficient which means it's better prepared to go to war - which is not really good news.