Aside from the fact that it would be impossible, for any number of reasons...
It's amazing that anybody takes this dope seriously and then tries to judge the idea as if it has any validity whatsoever. He probably meant a VAT tax. Somebody probably told him to talk about it and he thought the T stood for tariffs. He really is that ignorant about most things policy related.
This is what happens when our false idol is a man with the equivalence of a 4th grade education who has continued to slide by in life on his dad's money and a catch phrase.
It's so callous to see business leaders side with Trump. They figure worst case they get a big tax cut, and the guard rails prevent Trump from doing really bad stuff. If Biden is re-elected it's status quo, so why not roll the dice on the big tax cut.