“…Many other scholars have been actively promoting corporate tax cuts, but they have different opinions on the ways and effects of tax cuts. For example, Grubert and Altshuler [16] considered that changing the corporate income tax to personal income tax can significantly reduce the corporate tax rate; Hines Jr [17] considered that although the corporate tax rate in the United States provides a large number of additional deductions, tax exemptions, and tax credits, however, it creates the heaviest tax burden; Salaudeen and Atoyebi [18] demonstrated that the effect of tax reform was heterogeneous, which led to an increase or decrease in tax burdens in different industries.…”