Very sound economics.
However, there is virtually no sympathy out there at this point for corporations amongst the body politic. In order to sell this he is likely going to have to assuage those feelings by doing some very un-Conservative things, like restrictions on outsourcing and hiking the minimum wage.
He sells it by communicating we need a level playing field. Fair Trade, fair wages, fair taxes.
He can also bundle his tarrif proposal into environmental concerns, by making countries who wish to sell in our country subject to our environmental, safety, and occupational regulations. Then reign in the EPA.
I think that is why he is holding firm on “raising taxes on the wealthy.”
Take away individual, but lower the corporate rate.