I have a slightly different idea: Boost the corporate tax on companies that export their jobs, such as refusing to let them deduct whatever they pay workers in foreign countries as business expenses. In other words, workers in India are no longer that much cheaper than American workers.
If the cost delta is as much as advertised, this will have zero effect.
A corporation does not actually pay income taxes. Its customers pay the corporation's income taxes, in the form of higher costs for goods and services.
Businesses don't pay taxes, they simply pass the taxes along to individuals. Only individuals pay taxes.
The only way for business to have money is thru sales of its product. Those revenues are used to cover expenses, including income taxes, payroll taxes, and compliance costs.
The individuals that end up paying taxes are either
individual consumers via buying
individual workers via lower wages to offset tax costs or
individual investors via a reduced ROI to offset tax costs.
There is no shift at all. Currently there is no tax burden on corporations. All taxes are paid by individuals; whether they be individuals in America or China buying US goods- the price of the goods includes tax costs.
The national retail sales tax represents no shift then (obviously). What the nrst would do is remove that tax component from prices of exported goods and services... hence exports become cheaper by the amount of previously embedded tax costs.
Also, foreign imports would have a 25% (or so) tax levied on them at purchase point in the US. They won't be competitive if their prices goes up that much, so they'll have to reduce profitability by an amount that provides adequate sales revenue. They will be able to do this easily because they're currently being subsidized by their host governments.
THe nrst does not represent any shift of tax burden.
The nrst does level the international trade playing field- in favor of domestic production.