I'll admit it, I like almost all of Trump's proposed tax reform ideas, when ignoring the fact that he is not proposing any reasonable way to balance the tax cuts with overall spending cuts. The only idea I disagree with is lowering the number of brackets to 3. Yes, Americans are idiots and need their taxes simplified, and Trump is doing well to recognize that, but we can handle more than 3 brackets. Ideally, there should be a single function/formula used to calculate taxes on a curve, rather than relying on discrete increments in the current bracket system, and with fewer brackets, we get further away from that ideal.
35% tax on the 1 billionth dollar and the same 35% tax on the 300,000th dollar - this doesn't make sense other than to cut taxes disproportionately on the super wealthy, and Trump's whole reform is going to be denied because of it, along with the whole "we have no way to afford these cuts" problem. It's a shame, because his other ideas are good, IMO, and tax/entitlement reform is the only compelling reason any reasonable, traditional conservative would still vote for him. If he doesn't get this done, he will have nothing but his 35-40% base left for 2020.