Generally speaking, trying to dissect one of Trump's policy promises is a futile task. He has little understanding of economics or government and instinctively lurches between contradictory promises and toward the favored position of whoever he is engaging like a one-celled organism moving into the light.
More importantly, tax cuts for the rich remain vital for cementing the shaky loyalty of the Republican elite. For 40 years, reducing effective tax rates on the rich has been the Republican elite's core ideological commitment.
Trump's commitment to advance this agenda is an important reason why his party overlooked his string of corrupt and dangerous behavior right until January 6, 2021.
Most Americans hate giving rich people tax cuts. Traditionally, Republicans compensate by packaging the tax cut for the rich with tax cuts for the middle class. That formula worked well enough for Trump during his first term.
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