The plan is simple the only individual tax that would be legally allowed would be local tax. Counties can only tax the City and the State can only Tax the Counties. The Federal government can only tax the states and national imports. The national import tax will be calculated based on average hourly wage for manufacturing including benefits. If the country has a higher average then the US then that country has no import tax. If the countries average is below the US, then its tax is equal to the percentage its average is below the US average manufacturing wage and benefits. I know it would never happen as countries would freak out. That would come out to like an 88% tax on goods from Mexico. But maybe if we used the cost of living calculator it would be a tax of 30% on goods from Mexico. This would take away some of the benefits for companies leaving the US.