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Notes -
It conflates them for good reason, because what was being suggested is tariffs instead of taxes. Removing corporate taxes would lower the price of domestically produced goods. In a context where they benefit from government provided services (roads, law enforcement, the stability of being protected by the army, courts that parse and enforce contracts), being exempt of taxes for it does amount to a subsidy. Of course, it's not the tariffs part that reduces the cost, but it offers an alternative to taxes for funding the government.
Personally I'm doubtful that the Trump administration will manage to get enough cuts, enough tariffs, enough deregulation-fuelled growth to actually balance the budget, but getting at least part of the way is an improvement.
Nothing in the OP mentions taxes at all, including getting rid of them for tariffs. In any case it is very unclear to me why tariffs are a better source of revenue than corporate income taxes are. The net change in corporate expenditures also seems quite ambiguous. If you are a company that does not do much importing then yes, sure, removing corporate taxes for tariffs may be a subsidy. But if you are a company that does a lot of importing tariffs may be even worse than a corporate income tax, in terms of your costs.
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