2016 Presidential Candidate Tax Position (Republicans)

Marco Rubio Ben Carson Carly Fiorina George Pataki Rick Perry Bobby Jindal Donald Trump Jim Gilmore John Kasich (R-FL)* (R-TX)* (R-KY)* (R-MD)* (R-FL) (R-AR)* (R-CA)* (R-NJ)* (R-NY) (R-SC)* (R-TX)* (R-LA)* (R-NY) (R-VA) (R-OH)* 15% single persons Flat Tax 14.5% "Flat and Fair 10% Flat Tax rate No national sales tax or Supports Fair Tax Simplify tax code; no Reduce individual tax Lower corporate and Supported Bush tax cuts; Reduce corporate rate to Reduced or capped state Up to $30,000 of taxable Three bracket individual Reduce income taxes earning up to $75,000 Tax" for individuals and VAT system (replace all increase in taxes rates to 3 brackets, top individual rates member of Flat Tax 20% tax credits to boost income: 1% tax rates and tax rates on small 15% married couples businesses (applies to all existing taxes with single rate no higher than 28%, Caucus revenue From $30,000 to businesses; reduce earning up to $150,000 income, including capital national consumption bottom rate single digit $100,000: 5% corporate tax rates 35% for higher-income gains and dividends); tax) From $100,000 to $1 earners first $50K of family million: 10% 25% max corporate rate income not taxed On $1 million or above: 15% Eliminates most Eliminate most Eliminates payroll taxes, Eliminate tax loopholes Opposed to gas tax Reduce corporate tax Opposes increase in Proposed "optional" 20% Eliminate ACA Eliminate corporate Reduce Increase taxes on oil and deductions except for deductions gift and estate taxes, and and deductions increase rate to 25%; eliminate income tax rates for flat tax rate for employer tax credit income tax; Eliminate corporate/business tax gas fracking operations mortgage interest and all duties and tariffs payroll tax for those wealthy individuals; would estate tax; lower rate on rate to 15% charitable giving; under 21 and over 62 maintain current income capital gains eliminates interest tax brackets and rates deduction for businesses

Eliminates capital gains Eliminate capital gains Eliminates all deductions Abolish IRS Opposes estate tax Eliminate deductions; Opposes taxation of No taxes on capital gains Opposed expiration of Eliminate business group tax and dividends taxes except mortgage and retain charitable giving capital gains exemptions or dividends Bush tax cuts tax loopholes charitable giving and mortgage interest deductions

25% max rate on Abolish IRS May retain credit for Phase out wind energy Eliminate estate tax Retain mortgage interest Open to some form of a passthroughs employers providing tax credit over 3-5 years and charitable giving flat tax system Corporate bond interest healthcare coverage deductions tax exempt

Territorial tax system Repeals entire current Opposes carbon tax Supports Simpson- New $2,500 child tax tax code Bowles budget plan credit (lower rates and broaden Would replace the base) current lump-sum EITC payment with a set of smaller installments in workers’ paychecks

*Denotes candidate has signed Americans for pledge not to increase taxes.