Proponent of tax relief for the middle class. Supports ending the marriage penalty, extending lower-income tax rates, tax deductions for college tuition and a refundable tax credit for children. Supports a general tax increase for the wealthy but opposes increasing the Social Security tax on this group. Supports a carbon tax.

Supports the continuation of Bush Administration tax cuts. Believes that high business taxes are driving jobs over seas and views his $1.7 trillion corporate tax cut as the solution to keep jobs at home and grow wages. Proposes a middle class tax cut that would save 25 million families more than $2,000 annually; would double the value of exemptions from $3500 to $7000; opposed to the Alternative Minimum Tax.

Would deliver $80 billion-$85 billion in tax cuts annually. Wants tax breaks for seniors and homeowners as well as a credit to offset payroll taxes. Would exclude some 10 million people from income taxes, including seniors making under $50,000 annually. Supports increases in capital gains and dividend tax rates to as much as 28%. Would increase taxes on off-shore businesses and eliminate tax breaks for oil and gas companies. Supports a carbon tax.