To understand the tax bill now coming out of Congress, apply some good old grammar school skills of arithmetic and history. The arithmetic is that the budget deficit equals federal outlays minus tax receipts. Therefore, a $1.5 trillion tax cut will raise the budget deficit. The history is a review of the past several decades of major tax legislation.
Frankel, Jeffrey A. "To Understand the Tax Reform Bill, Use Good Old Math and History." Hill, December 10, 2017.