> Who does this benefit in a zero-sum competition scenario, assuming that everybody is affected. Foreign-run software companies not affected by this law, big

> Who does this benefit in a zero-sum competition scenario, assuming that everybody is affected. Foreign-run software companies not affected by this law, big companies with deep pockets that don't need to fear upstart competition, and other industries that are not R&E but can enjoy the lower tax rates from TCJA that were paid for with this revenue.