I get the sense that tariffs are reciprocol and meant to make trade fair, not necessarily get income. He said he was going to continue like when he matched the China tariffs in his first term. Also, he said that he would have a tax deduction for loans on cars made in the USA.

To answer the question, I think the easiest tax for the poor is described in the "Fair Tax" with a basic payment to everybody and a national "consumption tax", a tax on goods and services. The reason is that you will spend up to your means. The rich will pay more taxes because they will usually spend more.