Not sure. I'ts an unfinished thought but something I've toyed with in my mind. Mostly because I prefer local and the movement of goods is unnecessary a lot of the time. Environmental reasons for the most part- moving unnecessary junk around the world is still excessive even if it's done efficiently.
Any tax beyond that which internalizes actual externalities will just decrease market efficiency, your opinion on what goods are 'unnecessary' and how far an object in a supply chain can move before it becomes 'excessive' notwithstanding.
Companies don't ship goods around just for the hell of it; they do it because it serves some business purpose.
