#特朗普税改 The Trump tax reform was a significant economic measure in the United States in 2017, aimed at stimulating the economy and employment. It drastically reduced the corporate income tax rate from 35% to 20%, attracting corporate investment and repatriation of overseas profits; regarding individual income tax, although it maintained a seven-bracket progressive tax rate, the highest marginal tax rate was lowered to 37%. However, this move expanded the fiscal deficit, benefited high-income groups more, and there are disputes over its long-term effects and fairness.