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Here's how I thought it could work: after cranking up the tariffs, they stop collecting those other taxes and pressure Congress to pass the national sales tax (to be collected by the states) to start bringing revenue back in, and finally they abolish the IRS and repeal its taxes.
That step has to come at the end, when the politicians' choice is to reimplement a bunch of very unpopular taxes on their voters or repeal the very unpopular IRS that isn't even collecting any revenue.
However, to answer you question, I don't think it will pass Congress or the Senate for the reason you said.
It seems that every time they try a reasoned, step-by-step approach to doing something with taxes, they always appear to forget the final step of rescission of the other taxes. For some strange reason, time runs out, the opposition blocks or there is hesitation from the leadership every time the final step is up for consideration. Funny that!!
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