If you are not the heir of a multimillion-dollar empire or a transnational owner, be prepared to reduce your list of Christmas gifts by half.

After months of debates, internal conflicts and under the immense pressure of a president who refuses to accept another legislative failure, the GOP revealed last Thursday the details of its tax reform project, promoted as "the best solution for the American middle class."

The argument of "a boost for the economy", used by all those who defend the tax reform, echoed Ronald Reagan's speech more than 30 years ago.

"I feel like we just played the World Series of Tax Reform and the Americans won," said the chairman of the House Ways and Means Committee, Kevin Brady, while making the bill public and quoting the words of former President Reagan when he signed the fiscal reform that marked his presidency between 1981 and 1986.

But if we should have learned anything from the past is that revising and reforming the US tax system will always favor some and seriously affect others.

With a government led by billionaires and by the owners of a large part of the country's booming economy, it’s not hard to guess who will win and who will lose if this bill is finally approved.

While there are a couple of weeks left to finish delineating the project - and negotiating to achieve the necessary votes for approval - the Republican Fiscal Reform shows the following:

To no one's surprise, companies, multinational corporations and all wealthy families (as well as some middle-class families) in the country will benefit from: cuts in corporate rates from 20 to 35%; taxes of only a 10% global minimum in the overseas profits and the elimination of the alternative minimum tax that imposed a higher payment to the families of greater economic income.

For the vast majority of Americans whose main investment is their home, mortgage deductions will be reduced to $ 500,000 and property deductions will reach only $ 10,000. As reported by the Washington Post, this would affect citizens who have been driven to buy before leasing for tax benefits. Logically, the real estate company will receive the worst blow, since a recession could be expected in the market.

Likewise, the sick, the charities, the endowments to the universities and those who suffer from rare diseases will be affected by the Republican plan that proposes the elimination of deductions for medical expenses; private universities should start paying taxes on investment through a special tax incorporated and pharmacists working in rare diseases research will no longer enjoy the benefits of the tax credit, which will make it very difficult for them to continue their work.

And with all these aggravating circumstances, it is very unlikely that a middle class with new taxes on their shoulders will decide to donate money to charity.