Though Donald Trump devotes an entire chapter of his just-published book “Crippled America” to his tax proposal, it remains difficult to see how it will have a detrimental effect on the Republican presidential candidate's bottom line—as he has often claimed while pitching the plan in speeches and media appearances.

"I will probably end up paying more money," he told CNN in late September, "but at the same I think the economy will do better, so I’ll make it up that way."

In the book, which will be released Tuesday but which Bloomberg Politics obtained at a Washington, D.C. bookstore last week, Trump says his plan is to simplify the U.S. tax code so it no longer takes too much money from people who need it most, while letting others use loopholes to reduce their burden.

"The proposed policies will allow the middle class to keep most of their deductions while eliminating many of the deductions for the very rich," Trump writes.

Nonetheless, his plan would help top earners when it comes to wages. It sets the top income tax rate at 25 percent, compared to the current 39.6 percent. But there are breaks for low-income earners under the Trump plan: Married couples making less than $50,000 wouldn't owe any taxes under his plan.

While Trump says he would eliminate deductions that lower people's taxable income, he'd keep two of those most loved by high earners: write offs for mortgage interest and charitable donations. That may represent a bow to political reality from the billionaire businessman who likes to tout his determination to defy Washington's laws of gravity.

"Trump considers himself the political outsider, but that's actually the most politically palatable or feasible move," said Tony Nitti, a partner at accounting firm WithumSmith+Brown. Trying to eliminate breaks for mortgage interest paid or charitable donations has been insurmountable because of massive lobbying support behind them, he said.

An estimated 6 million tax filers who made more than $200,000 in 2014 claimed the mortgage interest deduction, saving them about $29 billion in taxes, according to figures by the Joint Committee on Taxation. That same group saved about $28 billion through the deduction for charitable contributions.

The two other major deductions are those for state and local taxes, and real estate taxes paid. They would presumably disappear under Trump's plan—although he doesn't say so on his website or in his new book.

Trump says he'd eliminate other credits, deductions and exemptions in the code, but doesn't specify which ones, or whether he'd target breaks such as tax-deferrals on savings in 401(k), IRA and similar retirement accounts.

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