It is brazenly unequal. If your company makes things for 5e international markets, and you employ international production staff, you now have to separate things you do for US consumers and things you do for non-US consumers to figure out how much of this tax you should pay, it’s an accounting nightmare, especially if you ship the same product to Us and non-US consumers. More so, your non-US competitors can still ship product to US consumers without being subject to the tax, and other companies might retaliate with a tax on US labor that targets their own market, because why not?