The border adjustment tax is pretty much exactly what you are describing, so why oppose it?
admittedly, i’m in a learning mode here, and going on my interpretation of the article’s definition of “border adjustment tax”— which in itself sounds orwellian; however, my interpretation is that a (1) tariff on a foreign made product is paid by the foreign exporter in American dollars to the American gov’t, vs. (2) the border adjustment tax—which is a tax paid on a foreign produced product by a combo of American seller and consumer (really the American consumer as all such taxes are traditionally passed on to the consumer).
is that right? if so, that’s a vast difference, imo.