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The tax plan is the third major policy proposal from Trump, who has also outlined plans for immigration and guns. “It’ll grow the American economy at a level it hasn’t seen in decades”.

In recent years the United States and other countries have been roiled by a series of protests against the gap between the vast majority of the population and the group that has become known as the 1 percenters – the top 1 percent of income earners who control more than...