General Course of Tax Expenditure in The United States and Tax Expenditure of The Trump Period

Abstract

The aim of this study is to evaluate the Trump period tax expenditures within the framework of the general course of tax expenditures in the USA after 1980 and the Tax Cuts and Jobs Act that came into force in 2017. The study evaluated the change in tax spending policies during the Trump period in terms of the middle classes described as Trump's political base and Make America Great Again strategy. As a result, with the 2017 tax law, it is concluded that the tax expenditures are directed towards the big companies of the USA, rather than the "middle classes" that make up Trump's political base.