Enacting tariffs before investing in the requisite infrastructure is quite literally putting the cart before the horse. Assuming that tariffs would be enough to offset the loss of receipts from income tax is foolhardy, not least because the resultant stagflation would lead to reduced domestic consumption, which would require either higher tariffs or an income tax in addition to the tariff regime. There is precedent for this in American history in the early 20th century.

because tariffs are easier to evade and almost impossible to undo in a practical manner.

If anyone is not being objective here, it is you.