The article examines how changes in income taxation policies in the U.S., particularly under D. Trump's tax reform, impact income distribution and economic growth. It compares this reform to Reagan's in 1986, showing both aimed to benefit businesses and high-income individuals. However, Reagan's reform led to increased social and economic issues, such as growing debt and inequality. Experts predict similar consequences from Trump's reform, including budget losses and changes in income distribution. The focus on benefiting the wealthy contradicts fair tax principles.