#特朗普税改 The Trump tax reform is a major economic initiative in the United States in 2017, aimed at stimulating the economy and employment. It significantly reduced the corporate income tax from 35% to 20%, attracting corporate investment and repatriation of overseas profits; regarding personal income tax, although it maintained a seven-tier 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 about its long-term effects and fairness.