# Scott Lincicome: SCOTUS or Not, Tariff Complexity Remains a Big Problem January 14, 2026 • News Releases In December,[ Scott Lincicome](https://www.cato.org/people/scott-lincicome), Vice President of Economics at the Cato Institute, and first [documented](https://www.cato.org/blog/us-tariff-system-keeps-getting-more-complex-will-supreme-courts-ruling-ieepa-tariffs-change) how the US tariff system had become “increasingly complex and convoluted” in 2025, thanks to a rash of new and overlapping executive branch tariff measures. Today, Lincicome released an [updated flowchart ](https://www.cato.org/blog/tariff-complexity-flowchart-20-live)incorporating both government updates and private sector feedback and documenting the tariff red tape that U.S. companies must navigate. Last week, Lincicome [provided](https://www.cato.org/blog/us-tariff-system-keeps-getting-more-complex-will-supreme-courts-ruling-ieepa-tariffs-change) new data on these same issues. As Lincicome writes, “the unprecedented increase in tariff red tape is a large, hidden cost on American companies—particularly small businesses that do not have the resources to navigate this system.” And, he adds, a forthcoming Supreme Court decision on the tariffs likely won’t improve the situation. You can follow the conversation here: If you would like to connect with Lincicome, please reach out to Emily at [esalamon@​cato.​org](mailto:esalamon@cato.org) [![Creative Commons License](/build/cato_2020/images/creative-commons.svg)](http://creativecommons.org/licenses/by-nc-sa/4.0/) This work is licensed under a [Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License](https://creativecommons.org/licenses/by-nc-sa/4.0/).