In 2025, 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 make up for the fiscal revenue gap, the plan aims to balance income and expenditure by increasing import tariffs. This proposal has sparked multiple controversies: the top 0.1% wealthy can save millions of dollars through estate tax reforms and reduced tax rates, while middle-class families may face a higher effective tax burden due to the elimination of tax deductions. Economists warn that tariff barriers could drive up the prices of daily necessities, and combined with a projected $9.2 trillion increase in the fiscal deficit over ten years, may create a dilemma where "tax cuts are swallowed by inflation." The global capital flow pattern is also affected, with multinational companies' overseas profit tax rates plummeting to 8%, potentially triggering a new wave of industrial relocation.