Have you ever heard the expression "we need to make sure they are held to account"? Its seen a large increase in use in the past decade. Mostly by activists. Because activists largely run the highest institutions of power across the world today. Activists! I ask these so called activists: "when was the last time you held yourself to account?". And to give an activist power, is to wreak havoc. Because no activist has ever cared about their great cause more than their own ego.
A nation cannot tax another nation. It can only block the imports of the wealth of that nation, which it can only pay for with its own exports. Try to image a national border on a deeper level. Instead, as a deliberate economic barrier between your city and the next city within your own nation. There will be no difference as to cause and effect to a traditional tariff. A national border is an image, a fools illusion. Still not understanding? OK, you can go deeper still to an extreme case: imagine a border as an imaginary line in the street, between your own business and your neighbours business, where you as CEO have the opportunity to make the other business pay a tax to sell you their stuff. Do you seriously expect to do as much business in this way? Oddly this is not such an extreme case - we have VAT, GST, also known generally as sales taxes. Identical to a border tariff. Only a sales tax, punishes your own fellow people, to 'protect' your business from their competition...