Nope .. they are not tax ..

They are an ultimatum to corporations to reconfigure their supply chain .. clean up the dirty warehouse ..

Invariably, they result into much better innovation at home ..and abroad ..

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And they lead to Decentralisation of manufacturing.. which is a freedom thing ..

or they simply shut down their business and do sth else?

Which business is shutdown ?

Car manufacturers. If they can't make money with factories on US soil due to regulation or expensive workforce despite robotization, then they will not produce cars there nor import them. They will simply move out of the US making less choice for consumer resulting in higher car prices.

Oh .. I thought you are saying literally shutdown .. my bad ..

Yes sure .. every business needs to reinnovate their supply chain .. they will figure it out in matter of months if not weeks .. .. I guess Ford is reporting on 5th May .. I hoping a beat on consensus