#特朗普税改 Trump's tax reform attempts to stimulate the economy and employment, which has positive significance, but also has problems. On one hand, lowering the corporate income tax to 20% encourages corporate investment and the repatriation of overseas profits, stimulating consumer spending; on the other hand, the fiscal deficit expands after the tax cuts, debt increases, high-income groups benefit more, and it is necessary to reduce social welfare to balance income and expenditure. In the long run, its effectiveness and sustainability remain to be seen.