Joe Biden

Analysis of Democratic Presidential Candidate Payroll Tax Proposals

Several 2020 Democratic presidential candidates have proposed changes to federal payroll tax rates and the Social Security payroll tax wage base to raise revenue and maintain solvency for major federal entitlement programs.

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

Comparing Capital Gains Tax Proposals by 2020 Presidential Candidates

Biden, Sanders, and Warren have staked out similar plans to increase capital gains taxes on the wealthiest Americans. While all three candidates have called for taxing capital gains at ordinary income rates, the phase-in levels and top marginal tax rates vary.

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

Evaluating Democratic Presidential Candidates’ Proposals to Raise the Corporate Income Tax Rate

Measuring the Value of Deferral in Capital Gains Tax Proposals

Unpacking Biden’s Tax Plan for Capital Gains

Vice-Presidential Debate: Plenty of Errors in Tax Policy Rhetoric