Economics

How Tariffs Actually Work — and Why Trump Is Wrong About Who Pays

The definitive guide to tariffs. Who really pays them, how they affect prices, and what the data says about Trump's trade war. No politics — just economics.

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"Other countries are paying us hundreds of billions of dollars in tariffs." Donald Trump has repeated this claim dozens of times. It sounds straightforward: the US puts tariffs on Chinese goods, and China pays up.

There's just one problem: it's not true. And this isn't a matter of political opinion. It's a matter of how customs invoices work.

The bottom line

A tariff is a tax paid by the importing company to its own government. Not by the exporting country. The Federal Reserve Bank of New York found that nearly 90% of Trump's tariffs were paid by American firms and consumers in 2025. The Kiel Institute puts the figure at 96%.

Step 1: What Is a Tariff, Mechanically?

A tariff is a tax levied on goods when they cross a national border. When the US imposes a 25% tariff on Chinese steel, here's what happens:

  1. An American company (say, a construction firm) orders steel from a Chinese manufacturer. The agreed price is $1,000 per ton.
  2. The steel arrives at a US port. US Customs and Border Protection calculates the duty: 25% of $1,000 = $250.
  3. The American importer writes a check for $250 to the US Treasury.
  4. The Chinese manufacturer receives its $1,000. China's government receives nothing.

This is not a simplification. This is literally how every tariff payment works. The importing company pays its own government. The exporting country is not billed, invoiced, or charged in any way.

Trump's claim vs. reality

Claim: "China is paying us billions and billions of dollars in tariffs."
Reality: American importers paid $264 billion in customs duties in calendar year 2025 — to the US Treasury. China received $0 of that. The money came from American companies, who then raised prices to cover the cost.


Step 2: Who Actually Pays? Follow the Money

When an American importer pays a $250 tariff on $1,000 of steel, that cost doesn't just vanish. It gets passed along the chain. The question is: how much goes to each link?

The Federal Reserve Bank of New York studied this in detail for 2025, and here's what they found:

Who bears the costJan–Aug 2025Sep–Oct 2025Nov 2025Projected mid-2026
US importers (absorb the cost)64%22%14%8%
US consumers (higher prices)22%58%62%67%
Foreign exporters (lower prices)14%20%24%25%

In the first months, importers absorbed most of the tariff cost. But that's not sustainable — no business can permanently eat a 25% cost increase. Over time, importers passed the cost to consumers through higher prices. By mid-2026, two-thirds of the tariff cost lands on American consumers and only a quarter on foreign exporters.

Key finding

Even in the most optimistic reading of the data, foreign exporters absorb at most 25% of the tariff cost. The remaining 75% is paid by Americans — either as direct costs to importers or as higher prices for consumers.


Step 3: The Real Cost to American Families

Multiple independent studies have calculated what tariffs cost the average American household:

SourceEstimated annual cost per householdYear
Federal Reserve Bank of New York$1,0002025
Tax Policy Center$1,2302026
National Taxpayers Union$2,048Projected (full tariffs)
Yale Budget Lab$1,5002026

Where do these costs show up? In everyday prices:

Tariffs hit the poor hardest

Tariffs are a regressive tax. Because they're effectively a consumption tax, and lower-income families spend a higher share of their income on goods, the burden falls disproportionately on those who can least afford it.

The Tax Policy Center found that Trump's tariffs raised the average federal tax rate by 1.1 percentage points for the bottom income quintile, compared to 0.9 points for the top quintile. In dollar terms, a family earning $30,000/year feels the $1,200 tariff cost far more acutely than a family earning $300,000.


Step 4: "But the US Collects Revenue!" — Yes, From Americans

Trump often points to tariff revenue as proof that the policy works. And the numbers sound impressive:

But this revenue comes from American importers paying taxes to the American government. It's functionally identical to a sales tax increase. If the government raised sales tax by 15% and said "look at all this revenue!", no one would claim that foreign countries were paying it.

The revenue illusion

Yes, tariff revenue increased from $79B to $264B. But that money came from American companies and consumers, not from China, Europe, or Canada. It's a tax increase on Americans, collected at the border instead of at the cash register.


Step 5: The Trade Deficit Myth

Trump has argued that tariffs would reduce the trade deficit — the gap between what the US imports and exports. This hasn't happened either.

A trade deficit is not "losing money." When an American buys a $1,000 TV from South Korea, the US gets a TV and South Korea gets $1,000. Both sides got what they wanted. The trade deficit simply reflects the fact that Americans buy more foreign goods than foreigners buy American goods — which is partly because the US dollar is the world's reserve currency, making imports cheap.

Tariffs don't fix trade deficits because:

Despite $264 billion in tariff revenue in 2025, the US trade deficit did not meaningfully shrink.


Step 6: The Supreme Court Steps In

On February 20, 2026, the US Supreme Court ruled 6–3 in Learning Resources, Inc. v. Trump that the IEEPA (International Emergency Economic Powers Act) does not authorize the president to impose tariffs.

Chief Justice Roberts, writing for the majority and joined by Justices Sotomayor, Kagan, Gorsuch, Barrett, and Jackson, held that IEEPA authorizes the president to "regulate importation" but contains no reference to tariffs or duties. Congress has always used explicit language when delegating tariff authority.

This struck down the "Liberation Day" tariffs (April 2025), the fentanyl tariffs on Canada and Mexico, and the reciprocal tariff regime — essentially most of Trump's tariff architecture.

What happened next

The same day, Trump pivoted to Section 122 of the Trade Act, imposing a 10% "temporary import surcharge" — which he immediately raised to 15%. But Section 122 has built-in limits: 15% maximum rate and a 150-day duration (expiring July 24, 2026) unless Congress acts to extend it.

The Treasury Department is now required to refund unliquidated duties collected under the struck-down IEEPA tariffs.


Step 7: History's Warning — Smoot-Hawley

We've seen large-scale tariffs before. In 1930, the Smoot-Hawley Tariff Act raised tariffs on over 20,000 imported goods. The results were catastrophic:

MetricBefore (1929)After (1932–34)Change
US imports from Europe$1,334 million$390 million−71%
US exports to Europe$2,341 million$784 million−67%
World trade overall−66%
Countries that retaliated24 countries

Canada retaliated with tariffs on products representing a third of US exports. France and Spain slapped tariffs on American cars. The result was a spiral that deepened the Great Depression and destroyed trade for nearly a decade.

This isn't ancient history. The same dynamics play out today: when the US raised tariffs on EU goods, the EU prepared retaliatory tariffs of up to 30% on $100 billion in US imports.


Step 8: What About Europe and Denmark?

In January 2026, Trump announced 10% tariffs on Denmark, Norway, Sweden, France, Germany, the UK, the Netherlands, and Finland — linked to the Greenland dispute. He threatened to raise them to 25% if a "deal" wasn't reached by June 1.

The tariffs were paused on January 21 before taking effect, but the threat revealed how tariffs are used as political weapons rather than economic tools.

If implemented, these tariffs would have:


The Bottom Line: Tariffs in 5 Sentences

Summary

1. Tariffs are a tax paid by the importing company, not the exporting country.
2. About 90% of the cost falls on American firms and consumers.
3. They cost the average US household $1,000–$2,000 per year.
4. They are regressive — they hit the poor hardest.
5. They have not reduced the trade deficit, and historically cause retaliatory spirals that damage all parties.


Frequently Asked Questions

Who actually pays tariffs — the importing or exporting country?
The importing company pays the tariff to its own government's customs agency. In the US, American importers write the check to US Customs and Border Protection. The exporting country's government pays nothing. The cost is then typically passed on to consumers through higher prices.
How much did Trump's tariffs cost American families?
Multiple studies estimate $1,000–$2,048 per household per year. The Federal Reserve Bank of New York found Americans paid nearly 90% of the tariff costs in 2025. Prices rose significantly on beef (+16%), coffee (+20%), and fruits (+6%).
Did the Supreme Court strike down Trump's tariffs?
Yes. On February 20, 2026, in Learning Resources, Inc. v. Trump, the Supreme Court ruled 6–3 that the IEEPA does not authorize tariffs. Trump then switched to Section 122 with a 15% rate, but that law limits tariffs to 150 days and 15% maximum.
Do tariffs reduce the trade deficit?
No. Despite collecting $264 billion in tariff revenue in 2025, the US trade deficit did not meaningfully shrink. Trade deficits are driven by macroeconomic factors like savings rates and currency values, not tariff levels. And retaliation from other countries further reduces US exports.
Are tariffs a regressive tax?
Yes. Tariffs function as a consumption tax, and lower-income families spend a higher share of their income on goods. The Tax Policy Center found the effective tax rate increase was 1.1 points for the poorest quintile versus 0.9 points for the richest.
What was the Smoot-Hawley Act?
The 1930 Smoot-Hawley Tariff Act raised tariffs on 20,000+ imported goods. Twenty-four countries retaliated, world trade collapsed by 66%, and the act deepened the Great Depression. It remains the textbook example of why large-scale tariffs cause economic damage.

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