In 2019, the Trump administration launched 'Tax Reform 2.0,' with the core policy reducing the corporate tax rate from 21% to 15%, while eliminating personal income tax for individuals earning less than $200,000 annually. To offset the fiscal revenue gap, the plan aimed to balance the budget by increasing import tariffs. This proposal sparked multiple controversies: the top 0.1% wealthy could save millions through estate tax reforms and lower tax rates, while middle-class families might face an actual tax burden increase due to the elimination of tax deductions. Economists warned that tariff barriers could drive up the prices of daily necessities and that a decade of fiscal deficits could increase by $9.2 trillion, potentially leading to a situation where 'the benefits of tax cuts are consumed by inflation.' The global capital flow pattern is also affected, with multinational corporations seeing their overseas profit tax rates plummet to 8%, which may trigger a new wave of industrial relocation.