I got this idea from reading a Matt Rognlie comment on a previous post. (But Matt may or may not agree with what I say here).
A. Suppose the government sells bonds, and finances those bonds by imposing a 10% sales tax on (say) milk.
B. Suppose the government sells transferable milk quotas, and sells just enough milk quotas that milk prices rise 10% above marginal costs.
C. Suppose the government sells transferable local monopoly rights to sell milk, and those local monopoly rights cause milk prices to rise 10% above marginal costs.
A, B, and C are basically [weasel word] all the same. For any tariff there's an equivalent quota, and quotas are just one way for a cartel to implement monopoly pricing. In all three cases the government is creating a marketable asset financed by a wedge between price and marginal cost. [Sure, it makes a difference if the demand for milk is uncertain, so one of those assets might be riskier than the others.]
That's basic micro. Now let's do some macro.