#特朗普税改

**Trump Tax Reform: Impact and Controversy**

In 2017, the Trump administration introduced the Tax Cuts and Jobs Act, significantly lowering the corporate tax rate (35%→21%) and adjusting individual income tax standards, claiming to be "the largest tax reform in American history." Supporters believe it stimulated economic growth and attracted foreign investment back; however, critics point out that the tax reform exacerbates wealth inequality and causes a surge in the federal deficit. Although it temporarily boosted the stock market and employment, the long-term effects remain controversial. After some provisions expire in 2025, the fate of the tax reform may become a focal point of bipartisan contention. This policy remains one of the core issues in the debate over U.S. economic policy.