He has two really good ideas in his plan, and that is the one-time 10% tax on money that is being held overseas and not repatriated because companies don't want to be taxed twice.   By all reports, there is 2 trillion dollars that could be repatriated to the US and isn't because of the high corporate tax rate and the fact that the companies in question have already paid corporate taxes in the overseas countries they operate in.  The US is the only country that taxes profits that have already been taxed by other countries.  A lot of ideas have been floated in the past about whether to declare a one-time amnesty or to temporarily reduce the tax rate on this money.  

 

The other good idea is to not allow hedge fund operators to use the long term capital gain tax rate on their income.   Currently these guys make huge fortunes running these hedge funds and there's a loophole that lets them use the long term capital gain rate on their income.   So Trump would make them use the regular tax rates like everyone else. 

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