Joe Biden on Death Tax: (Tax Reform Feb 3, 2021)
Tax earnings over $400K, capital gains & estate tax

FactCheck by Rocky Mengle in Kiplinger newsletter, Feb. 3, 2021: He wants to raise the highest personal income rate back up to 39.6% (it was lowered to 37% by the 2017 tax reform law), cap itemized deductions for wealthier Americans, limit "like-kind exchanges" by real estate investors, and phase-out the 20% deduction for qualified business income for upper-income taxpayers. He won't raise taxes for anyone making less than $400,000, though. As a candidate, Biden's tax policy proposals also included eliminating the step-up in basis for inherited capital assets, which means more taxes on wealth passed to heirs, and ending favorable tax rates on capital gains for anyone making over $1 million. Also look for the federal estate tax exemption to be increased back to pre-tax reform levels.

Mike Pence on Death Tax: (Corporations Sep 22, 2020)
Reduce state corporate tax rate from 8.5% to 3%

"Congress should adopt the Armey-Shelby Flat Tax Proposal (H.R. 1040/S.1040) sponsored by House Majority Leader Richard Armey (R-TX) and Senator Richard Shelby (R-AL). Under the Armey-Shelby proposal, two simple postcard size forms would replace the current tax code's 703 forms." [Mike Pence For Congress via Wayback Machine, 2000]

Mike Pence on Death Tax: (Tax Reform Sep 22, 2020)
Something terribly wrong with taxing dead people

"The death tax, was enacted in 1916 primarily to raise revenues for World War I, but also because Congress thought it should prevent the transmission of wealth inequalities through inheritance. Last I checked, however, World War I is long over and there is something terribly wrong with taxing dead people. In fact, it is downright harmful to a capitalist economy like ours." [Press Release--Office of Rep. Pence, 4/13/05]

Donald Trump on Death Tax: (Corporations Feb 29, 2020)
No more estate tax on small farms, small business

Deval Patrick on Death Tax: (Tax Reform Feb 6, 2020)
Raise the estate tax to 55%

PATRICK: There is no "the problem." There is a problem of purpose and direction and efficiency, in my view. For example, I think we should radically simplify our corporate and our individual income tax system. And while I do not support a wealth tax, I do support raising the estate tax. I think it ought to go back up to 55 percent, which is where it was. We know it works. I think about that as nonrecurring revenue. And I would use those revenues in part to pay down national debt. The other things we have to do, though, are invest in the things that enable us to grow, because that's the other solution to our national debt. And so education, innovation, infrastructure, a formula that we used to terrific effect in Massachusetts, is something we need to scale.

Cory Booker on Death Tax: (Tax Reform Nov 20, 2019)
No wealth tax, but raise estate tax

WARREN: With that two-cent wealth tax on the top one-tenth of 1% in this country: we can provide universal childcare. We can raise the wages of every pre-schoolteacher. We can make college tuition-free for every kid.

BOOKER: If I am president, we're going to have a fair, just taxation where millionaires pay their fair share, but we're going to have pathways to prosperity for more Americans. We're going to see a change in what we see right now. Small businesses, new startups are going down. We need to give new entrepreneurs access to wealth.

Cory Booker on Death Tax: (Families & Children Nov 19, 2019)
New estate tax to fund "baby bond" program

Kamala Harris on Death Tax: (Tax Reform Nov 19, 2019)
Higher tax on wealthy to fund Medicare-for-All & teacher pay

Tom Steyer on Death Tax: (Tax Reform Nov 19, 2019)
Supports higher estate tax, annual wealth tax

Elizabeth Warren on Death Tax: (Welfare & Poverty Nov 19, 2019)
Raise wealth tax rate for healthcare & affordable housing

Joe Walsh on Death Tax: (Corporations Sep 24, 2019)
Cut the capital gains tax and the corporate tax rate

On taxes:
• Walsh is in favor of extending the Bush era tax cuts and abolishing the estate tax.
• He also favors cutting the capital gains tax and the corporate tax rate.

Tom Steyer on Death Tax: (Corporations Aug 12, 2019)
Calculate CA corporate income tax based on in-state sales

He also has a history of throwing his money behind progressive causes, including efforts to:
• Raise cigarette taxes in California;
• Require out-of-state businesses to calculate their California corporate income tax based on the percent of sales in the state; and
• Adopt a carbon tax in Washington.

Pete Buttigieg on Death Tax: (Tax Reform Aug 12, 2019)
Financial transactions tax, wealth tax, and estate tax

• Higher income tax rates for the top brackets;
• A "wealth tax" on the richest Americans;
• A carbon tax;
• A financial transactions tax; and
• Eliminating unspecified corporate tax breaks.

Joe Sestak on Death Tax: (Tax Reform Jul 17, 2019)
Boost estate taxes to 45% on wealthiest 400 families

EIGHT CANDIDATES HAVE SIMILAR VIEWS: Peter Buttigieg; John Delaney; Seth Moulton; Beto O`Rourke; Bernard Sanders; Tom Steyer; Elizabeth Warren; Marianne Williamson.

Tom Steyer has proposed a 1 percent tax on the wealthiest 0.1 percent of Americans. Former Rep. Joe Sestak advocates raising the estate tax rate to 45 percent and lowering the exemption to $3.5 million for the 400 wealthiest families in the country.

Tom Steyer on Death Tax: (Tax Reform Jul 17, 2019)
Boost taxes 1% on wealthiest 0.1% of Americans

EIGHT CANDIDATES HAVE SIMILAR VIEWS: Peter Buttigieg; John Delaney; Seth Moulton; Beto O`Rourke; Bernard Sanders; Joseph Sestak; Elizabeth Warren; Marianne Williamson.

Tom Steyer has proposed a 1 percent tax on the wealthiest 0.1 percent of Americans. Former Rep. Joe Sestak advocates raising the estate tax rate to 45 percent and lowering the exemption to $3.5 million for the 400 wealthiest families in the country.

Howie Hawkins on Death Tax: (Tax Reform May 19, 2019)
Graduated wealth tax & graduated estate tax

PEACE
• Transition from Forward-Based Imperialism to Home-Based Defense
• A Global Green New Deal--Invest the Peace Dividend from Military Spending Cuts in Clean Energy and Basic Human Needs

• lncome and Wealth Taxes
• More Progressive Personal Income Taxes
• Higher Corporate Income Taxes
• A Graduated Wealth Tax
• A Graduated Estate Tax
• Eco-Taxes
• A Progressive Carbon Tax with Rebates to Low-to-Moderate Income People
• A Land Value Tax on Unearned Appreciation of Land Site Values Due to Social Investments

• Instant-Runoff Voting for President
• Abolish the Electoral College
• Proportional Representation in Congress
• Abolish the US Senate
• End Voter Suppression
• Promote Community Assemblies with a Federal Grant Program
• Full Public Campaign Financing
• Adopt the We the People Amendment--End the Corporate Personhood and the Money Is Speech Doctrines

Pete Buttigieg on Death Tax: (Tax Reform Apr 15, 2019)
The wealthy should pay their fair share in taxes

Bernie Sanders on Death Tax: (Tax Reform Apr 12, 2019)
Top rate of 77% for estates over $1 billion

Bill Weld on Death Tax: (Tax Reform Feb 15, 2019)
Cut capital gains tax; look at flat tax on income

But we also need to restructure our entire tax system. We don't need to choose between Robin Hood-style confiscatory taxation and deficit-creating tax cuts for the super-rich. We should instead take a good long look at some other models, such as a 19% flat tax on income, and the famous "post card" tax return. I have read extensively on the subject, and I believe the savings from the dramatic simplification of the Internal Revenue Code and the whole process of taxation would be enormous.

Bernie Sanders on Death Tax: (Tax Reform Feb 1, 2019)
Raise income tax & fix estate tax: hardly Marxist ideas

Deb Haaland on Death Tax: (Corporations Oct 9, 2018)
A society where all get an equal shot starts with tax reform

Elizabeth Warren on Death Tax: (Tax Reform Sep 25, 2018)
Making housing affordable by raising estate tax

Bernie Sanders on Death Tax: (Corporations Aug 29, 2017)
45% estate tax only for estates over $3.5 million

I propose restoring the minimum size of an estate subject to the tax from $5 million to $3.5 million, where it was in 2009. This would only impact the estates of the wealthiest 0.3 percent of Americans who inherit more than $3.5 million. And we should make it graduated to target the biggest estates:

• 45% for an estate valued between $3.5 million and $10 million
• 50% for an estate valued between $10 million and $50 million
• 55% for an estate valued in excess of $50 million

Bernie Sanders on Death Tax: (Corporations Feb 7, 2017)
Only the top 2/10 of 1% pay the estate tax

CRUZ: Among many things.

SANDERS: Among many other breaks to billionaires.

CRUZ: I don't want to bankrupt small business owners.

SANDERS: The only people who pay the estate tax are the top two- tenths of 1 percent. It would cost us over $200 billion. And as Ted said, it goes on and on and on.

Donald Trump on Death Tax: (Principles & Values Feb 29, 2016)
Agrees with Hillary on marijuana, campaign finance, trade

• Tax Reform: Both would increase income taxes on the wealthy, although Trump would lower corporate taxes and estate taxes.
• Faith-based initiatives: Both support working with religious organizations for social services.
• Drug War: Both cautiously support state-based medical marijuana while postponing other aspects.
• Campaign Finance Reform: Both would reform the current finance system, although Hillary supports public financing (while Trump avoids the issue by self-financing).
• Free Trade: Both would reform our current trade deals, although for different goals: Hillary for better labor and environmental standards; Trump for a better overall deal.

Hillary Clinton on Death Tax: (Tax Reform Dec 19, 2015)
Millionaires should pay 30% tax rate instead of 0%-10%

Bernie Sanders on Death Tax: (Tax Reform Nov 14, 2015)
Wealthiest will pay more but not as much as under Eisenhower

SANDERS: We haven't come up with an exact number yet, but it will not be as high as the number under Dwight D. Eisenhower, which was 90%. I'm not that much of a socialist compared to Eisenhower. But we are going to end the absurdity, as Warren Buffet often reminds us, that billionaires pay an effective tax rate lower than nurses or truck drivers. That makes no sense at all. There has to be real tax reform, and the wealthiest and large corporations will pay when I'm president.

Gov. O'MALLEY: May I point out that under Ronald Reagan's first term, the highest marginal rate was 70%. And in talking to a lot of our neighbors who are in that super wealthy, millionaire and billionaire category, a great numbers of them love their country enough to do more again in order to create more opportunity for America's middle class.

Ted Cruz on Death Tax: (Social Security Nov 10, 2015)
Eliminate payroll tax entirely. and IRS entirely

Sen. Rand PAUL: My tax plan is it gets rid of the payroll tax. Ours is 14.5 percent for corporations, 14.5 percent for individuals. No payroll tax for the employee. The business tax pays for social security, and there would be two remaining deductions--home mortgage and charity.

Sen. CRUZ: My plan eliminates the payroll tax, eliminates the death tax, eliminates the corporate income tax, and it abolishes the IRS. It costs less than every other plan people have put up here, and yet it produces more growth.

John Kasich on Death Tax: (Tax Reform Oct 28, 2015)
No taxes on small business; kill the death tax

Ted Cruz on Death Tax: (Tax Reform Oct 28, 2015)
Eliminate payroll tax, death tax, business tax, and IRS

CRUZ: Rand is exactly right. His plan is a good plan, and I will note that my 10% plan also eliminates the payroll tax; eliminates the death tax; eliminates the business income tax; the 10% flat rate is the lowest personal rate any candidate up here has; and what it would also enable us to do is for every citizen to fill out their taxes on a postcard so we can eliminate the IRS.

Bernie Sanders on Death Tax: (Tax Reform Oct 18, 2015)
Tax increases may affect more than top 1%

SANDERS: We have to tax Wall Street speculation. When you see the rich's effective tax rates is lower than the effective tax rates of truck drivers, then the wealthy have got to pay more. We'll end the loophole that allows large corporations to stash their money in the Cayman Islands and avoid paying federal income taxes. We'll raise the estate tax so that billionaires end up paying more in taxes.

Q: Previously, you said that 90% marginal rate is not too high. So how high are you willing to go on that top marginal rate?

SANDERS: We'll come up with that rate but it will be a lot higher than it is right now.

Q: But to pay for all of your programs,

Donald Trump on Death Tax: (Tax Reform Oct 18, 2015)
Repeal estate tax; it's double taxation

TRUMP: Well, the thinking is we have the highest tax rate in the world. We have $2.5 trillion overseas that isn't coming back into this country. So what I'm doing is large tax cuts, especially for the middle class. We're going to have a dynamic economy.

Q: But there are two concerns. The Conservative Tax Foundation, says that over 10 years, you would add $10 trillion to the deficit. And there's also the question of who would benefit under your tax plan. The Foundation says the middle class would see after tax income increase 7.2%. The top 1% would see a spike of 21.6%. So between that and ending the estate tax, the Trump family and folks like you would make out great.

TRUMP: The estate tax has been a disaster; it's double taxation.

Donald Trump on Death Tax: (Tax Reform Oct 4, 2015)
Estate tax is unfair double taxation

TRUMP: The estate tax is a horrible weapon that has destroyed many families. In particular, farms and things where they make an income and they have a certain value and they have to go out and borrow money and they put mortgages on their farm. Let's say it's a business that's not very liquid, and people have to go out and borrow against the business, you are having travesty. And the other thing is, it's a double taxation. The tax has already been paid. I mean you've been hearing this argument for many years.

Bernie Sanders on Death Tax: (Corporations Sep 5, 2015)
Fix estate tax so mega-rich pay their fair share

How would that tax policy work? Bernie has many ideas, but here are some major planks of his plan for more equitable taxation:
1. Progressive income taxes on the richest Americans.
2. Fixing the estate tax so mega-rich families pay their fair share.
3. Taxing corporations more fairly, including addressing tax havens.
4. Taxing Wall Street speculation.

Bernie Sanders on Death Tax: (Tax Reform Sep 5, 2015)
Lower cutoff for estate tax from $5.4M to $3.5M

A: While for many years this tax unfairly affected middle-class farms, it has been significantly changed to only affect large estates, worth over several millions of dollars. The rate has been lowered and the cap raised to such an extent that it has amounted to a huge tax break for the super-rich.

Q: So what is Bernie's answer to reforming the estate tax?

A: Bernie has proposed lowering the bar on estate taxes so that individuals who own estates worth more than $3.5 million and couples who own estates worth more than $7 million will be taxed (at the moment the bar is set at $5.4 million and $11 million). This bill also increases the amount of tax on these estates, and closes loopholes used to avoid paying these taxes.

Q: Shouldn't people be able to pass on money to their children?

A: They should--but even with Bernie's proposed new estate tax, 99.75% of Americans would not pay any more in estate taxes than they do today.

Joe Sestak on Death Tax: (Corporations Jun 25, 2015)
Favors increasing corporate tax rate & restoring estate tax

Bernie Sanders on Death Tax: (Tax Reform Jun 25, 2015)
Increase estate tax rates on inheritances over $3.5M

• Lowers the estate tax exemption level from $5.4 million to $3.5 million for individuals and from about $11 million to $7 million for couples.
• Increases the marginal tax rate to 45% on estates between $3.5 million to $10 million, 50% on estates between $10 million and $50 million, and 55% on estates over $50 million.
• Creates a new billionaire surtax of 10% that would only impact 530 billionaires who are worth a combined $2.6 trillion.
• Ends loopholes allowing billionaire families to set up dynasty trusts to avoid taxes.
• Protects family farms and conservation easements.

John Kasich on Death Tax: (Tax Reform Mar 7, 2015)
Eliminated the Ohio estate tax but hiked cigarette taxes

In so many ways, then, Kasich is the stuff of conservative dreams. But the governor is also prone to jabbing his finger in the eye of his base with moves like raising infrastructure spending, increasing tax breaks for low-income residents, championing a fracking tax on oil and gas producers, pushing to hike cigarette taxes, making education funding more redistributive, or commuting death sentences. And of course there's the granddaddy of betrayals: Medicaid expansion, which Kasich rammed through over opposition from Ohio's Republican-controlled Legislature.

Mike Pence on Death Tax: (Corporations Jun 24, 2014)
Reduce corporate tax rate to one of the lowest in country

With these improvements, Indiana will become the lowest tax state in the Midwest. Because of our efforts, both during my administration and that of my predecessor, Indiana's tax system now ranks as the tenth best in the nation , according to the nonpartisan Tax Foundation . We have taken many good steps together. Now we must make a giant leap -- to simplify and streamline Indiana's tax code so that it becomes the best in the country.

Barack Obama on Death Tax: (Tax Reform Jan 24, 2012)
Buffett rule: millionaires pay minimum of 30% in taxes

Do we want to keep these tax cuts for the wealthiest Americans? Or do we want to keep our investments in everything else? Because if we're serious about paying down our debt, we can't do both.

Tax reform should follow the Buffett rule: If you make more than $1 million a year, you should not pay less than 30% in taxes, and you shouldn't get special tax subsidies or deductions. On the other hand, if you make under $250,000 a year, like 98% of American families, your taxes shouldn't go up.

Donald Trump on Death Tax: (Free Trade Dec 5, 2011)
20% tax on all imported goods

Government needs to stop pick-pocketing your wallet. Every time it does, it slows growth and kills jobs. It's also immoral.

Donald Trump on Death Tax: (Tax Reform Dec 5, 2011)
4 brackets; 1-5-10-15%; kill death tax & corporate tax

What does that tell you? It tells me that it's time we restore simplicity & sanity to the income tax. Here's my income tax plan:

• Up to $30,000, you pay 1%
• From $30,000 to $100,000, you pay 5%
• From $100,000 to $1 million, you pay 10%
• On $1 million or above, you pay 15%

Our country is hungry for real tax reform. That's why we should implement the 1-5-10-15 income tax plan. And we need to enact [the rest of] my 5-part tax policy: kill the death tax; lower the tax on capital gains & dividends; eliminate corporate taxes; and a 20% import tax.

Barack Obama on Death Tax: (Tax Reform Sep 8, 2011)
We need a tax code where everybody pays their fair share

I'll also offer ideas to reform a corporate tax code that stands as a monument to special interest influence in Washington. By eliminating pages of loopholes and deductions, we can lower one of the highest corporate tax rates in the world. Our tax code shouldn't give an advantage to companies that can afford the best-connected lobbyists. It should give an advantage to companies that invest and create jobs here in America.

Donald Trump on Death Tax: (Welfare & Poverty Sep 8, 2008)
I give a lot of money away to charity

Warren Buffet is a great example: billionaire investor Warren Buffet is distributing more than $30 billion of his stock to the Bill and Melinda Gates Foundation, which focuses on global health issues.

It is also important to give your knowledge and insight freely to anyone who asks. I believe people absorb more efficiently and faster when they learn by doing, and I am intent on giving people the knowledge they need to succeed. I give two-hour speeches at The Learning Annex Wealth Expos for the same purpose, and I donate a large portion of my speaking fees to charity.

Mike Gravel on Death Tax: (Energy & Oil Apr 22, 2008)
Institute a tax on oil

Gravel supports the following principles regarding energy:
• Support international mandatory emission targets to limit global warming.
• Encourage further development and use of alternative fuels.
• When elected president, I would work with Congress to enact a tax on oil to get Americans off carbon-based fuels.
• I would eliminate the income tax and replace it with a progressive fair tax, which would be set at 23%.
• Support the permanent repeal of the federal estate tax.

Barack Obama on Death Tax: (Tax Reform Oct 30, 2007)
Trillion dollar giveaway: the Paris Hilton Tax Break

Hillary Clinton on Death Tax: (Tax Reform Oct 30, 2007)
Freeze estate tax at 2009 level of $7 million per couple

Hillary Clinton on Death Tax: (Tax Reform Jun 28, 2007)
Why cut off payroll contribution at $95,000?

A: Middle-class and working families are paying a much higher percentage of their income. [Billionaires like] Warren Buffett pay about 17%, because don’t forget, it’s the payroll tax plus the income tax. And when you cut off the contribution at $95,000, that’s a lot of money between $95,000 and the $46 million that Warren Buffett made last year. We’ve got to get back to having those with the most contribute to this country.

Joe Sestak on Death Tax: (Tax Reform Nov 7, 2006)
Bush tax oplicies shift burden to middle class & future

Barack Obama on Death Tax: (Tax Reform Oct 1, 2006)
Estate tax only affects the wealthiest 1/2 of 1%

Nowhere has this confusion been more evident than in the debate surrounding the proposed repeal of the estate tax. As currently structured, a husband and wife can pass on $4 million without paying any estate tax. In 2009, this figure goes up to $7 million. The tax thus affects only the wealthiest one-third of 1% in 2009. Repealing the estate tax would cost $1 trillion, and it would be hard to find a tax cut that was less responsive to the needs of ordinary Americans or the long-term interests of the country.

Barack Obama on Death Tax: (Social Security Jan 6, 2006)
Raise the cap on the payroll tax on wealthy individuals

Hillary Clinton on Death Tax: (Abortion Oct 11, 2005)
Voted liberal line on partial birth & harm to fetus

Hillary’s votes all echo the liberal line in the Senate
• She opposed the ban on partial birth abortions
• She came down against criminalizing harm to a fetus during an attack on the mother
• She opposed a travel ban to Cuba
• She opposed a constitutional amendment banning gay marriage
• She backed extending the ban on assault rifles for 10 years
• She was against Bush’s tax cuts
• She opposed repealing the estate tax
• She opposed limits on class action lawsuits.

Ken Salazar on Death Tax: (Tax Reform Aug 11, 2004)
Enact responsible tax cuts for low- and middle-class

Ken Salazar on Death Tax: (Tax Reform Jul 12, 2004)
Permanent tax cuts for middle class; reform estate tax

Bill Nelson on Death Tax: (Tax Reform Oct 20, 2000)
Voted against repealing estate tax; but now supports it

John Kasich on Death Tax: (Tax Reform May 17, 1999)
Tax credits (100%) for charitable donations