What follows are my initial responses to Trump’s creation of the External Revenue Service, or ERS, future rival of the IRS.

President-elect Donald Trump announced Tuesday he will create an external revenue office upon his return to the White House that will collect all foreign-sourced revenue, such as tariffs.

“For far too long, we have relied on taxing our Great People using the Internal Revenue Service (IRS). Through soft and pathetically weak Trade agreements, the American Economy has delivered ...