Citizens in each country basically pay more than 100% of the tariff cost because the authorities will use the revenue for more harassment of US and other country citizens
I think I understand you, however, the analysis is done on something already paid for, that is, a product that entered with a price X and was sold to the consumer… the expenses are calculated on that entire transaction; you can't pay more than 100%, it's strictly about the monetary costs of that transaction
1