#特朗普税改

- The relative decline of U.S. international competitiveness: The absolute influence and competitiveness of the United States in international affairs has declined, with the Trump administration implementing an 'America First' policy, attempting to enhance U.S. economic competitiveness through tax reforms and other means.

- Significant wealth gap in the United States: The Gini coefficient in the United States is relatively high, consistently remaining above 0.46 for many years, indicating a substantial wealth gap. Tax reform is seen as a way to adjust income distribution.

- Accumulation of overseas profits by U.S. companies: Many American companies, such as Microsoft and Apple, accumulate substantial profits overseas to avoid taxes. Tax reform aims to encourage the repatriation of overseas profits and promote domestic investment and employment.