WASHINGTON — The $1.5 trillion tax bill heading for a vote this week is a big win for corporations overall. But not every business benefits equally, with bigger cuts flowing to financial firms and the real estate industry than to manufacturers or mining companies, a new economic analysis finds.

The disparities illustrate the difficulty in tailoring tax cuts for two of the blue-collar industries that Mr. Trump frequently promises to invigorate through economic policy changes. That’s in part because both mining and manufacturing companies already benefit from relatively low effective tax rates among Americans companies.

They also show how the tax plan is likely to shower benefits on the industry Mr. Trump built his fortune in — and on the Wall Street firms he railed against and has promised would not benefit from the bill.

The findings come from economists at the Penn Wharton Budget Model at the University of Pennsylvania, who projected how the final tax bill would change the average effective tax rates of a variety of industries over time.