Taxes

Federal income taxes range from 15 percent to 39.6 percent depending on income, with most Americans taxed at 28 percent or less. The per-person cost of all federal taxes combined is estimated at $7,026, up from $4,646 in 1980. Here is how the candidates would change the current tax system:

George W. Bush
  George W. Bush (Republican)
His $1.3 trillion, 10-year package would gradually reduce all income tax rates by 2006. Income is now taxed at five levels: 15 percent, 28 percent, 31 percent, 36 percent and 39.6 percent. Bush would simplify and reduce these to 10 percent, 15 percent, 25 percent and 33 percent. He has also proposed doubling the $500 per-child tax credit and raising the income cap from $110,000 for a married couple filing jointly to $200,000. Bush's plan would reduce the marriage penalty paid by many two-income couples by allowing a deduction of 10 percent of the lower-earning spouse's salary, up to $30,000. He would gradually repeal the estate tax over eight years, and make permanent the research and development tax credit that Congress recently extended for five years. He would raise from $500 to $5,000 the amount that can be deposited in a tax-free education savings account and expand the accounts to include kindergarten through 12th grade.

Al Gore
  Al Gore (Democrat)
His $500 billion, 10-year package would raise standard deduction for married couples to ease the marriage penalty for those who do not itemize deductions. It would provide a $3,000 tax credit to help with the costs of long-term health care for a disabled or elderly relative and create new tax-free retirement savings accounts that would be matched by the government. Gore's plan also allows a tax deduction or a 28 percent tax credit on up to $10,000 in tuition for college or other postsecondary education. It permits a 25 percent per-employee tax credit for small businesses that join purchasing pools to provide health insurance and creates a tax credit for up to 50 percent of after-school program expenses for children age 16 and under. It also contains tax breaks for school construction, worker training, low-income housing, land conservation, energy efficiency and stay-at-home parents.


  Pat Buchanan (Reform Party)
As Republican candidate, favored a 16 percent flat income tax on earnings over $35,000 and deep cuts in inheritance and small-business taxes, but retains donations for charitable donations and mortgage interest. Tax cuts would be paid for in part with higher tariffs.

In the Boston Globe
Campaign coverage of tax issues
State has promises to keep on Question 4, By Stephen E. Collins and Leo Sarkissian, 11/26/2000 -OPINION
Finneran: Legislators will live with tax cut, By Brian MacQuarrie, Globe Staff, 11/8/2000
Cellucci gets a win, may stay to enjoy it, By Brian C. Mooney, Globe Columnist, 11/8/2000 -OPINION
Voters approve Cellucci's tax cut, By Tina Cassidy, Globe Staff, 11/8/2000
Promises, promises, Globe editorial, 11/6/2000 -OPINION
Corporate tax inequity, Globe editorial, 11/5/2000 -OPINION
Businesses lukewarm on tax-cut initiatives, By Tina Cassidy, Globe Staff, 11/2/2000
Bush, Gore tax philosophies differ widely, By Raja Mishra, Globe Staff, 11/2/2000
Diverse group backs toll credit, poll shows, By Raphael Lewis, Globe Staff, 11/1/2000
Official says he violated election law, By Daniel Barbarisi, Globe Correspondent, 10/30/2000
In Mass. voter poll, tax cut has the edge, By Tina Cassidy and Frank Phillips, Globe Staff, 10/30/2000
Cellucci, Birmingham square off on tax-cut question, By Steve LeBlanc, Associated Press, 10/30/2000
Force our leaders to keep their tax promises, vote yes on 4, By Barbara Anderson, 10/29/2000 -OPINION
Question 6: Initiative would give tax rebate to motorists, By Raphael Lewis, Globe Staff, 10/29/2000
Question 4: Cellucci administration says tax cut would boost economy, By Tina Cassidy, Globe Staff, 10/29/2000
Gore targets Bush on schools, taxes, By Glen Johnson, Globe Staff, 10/26/2000
Foes unite against pike toll, auto excise tax rebates, By Raphael Lewis, Globe Staff, 10/26/2000
Gore's 'kitchen table' chat takes aim at Bush tax plan, By Glen Johnson, Globe Staff, 10/24/2000
The better tax cut, Globe editorial, 10/23/2000 -OPINION
Turnpike foes hit the road, By Sean Patrick Lyons, Globe Staff, 10/22/2000
Time to count the reasons Question 4 likely to pass, By Brian C. Mooney, Globe Staff, 10/21/2000 -OPINION
Risky tax cut, Globe editorial, 10/19/2000 -OPINION
Cellucci aides call on foes to help battle Pike tax credit, By Tina Cassidy, Globe Staff, 10/19/2000
Rivals in tax-cut debate turn on TV, By Tina Cassidy, Globe Staff, 10/17/2000
Voters warming up to tax-cut question, By Tina Cassidy, Globe Staff, 10/14/2000
Bush plans new defense of tax cut, By Michael Kranish, Globe Staff, 10/11/2000
Tax tale turns fuzzy, By Anne E. Kornblut, Globe Staff, 10/8/2000
On Bush tax plan and Social Security, Gore's rhetoric seen loose with the facts, By Glen Johnson, Globe Staff, 10/3/2000
Why I might vote for state tax rollback, By Joan Vennochi, Globe Columnist, 9/19/2000 -OPINION
Tax plan woos middle-class votes, By Glen Johnson, Globe Staff, 9/19/2000
Tax-cut question real debate issue, By Brian C. Mooney, Globe Columnist, 9/6/2000 -OPINION
In Louisiana, Bush takes tax cut push to middle class families, By Glen Johnson, Globe Staff, 8/25/2000
Bush sees need to sharpen message, By Glen Johnson and Susan Milligan, Globe Staff, 8/23/2000
Bush, Gore offer major tax cuts with huge differences, By Curt Anderson, Associated Press, 8/23/2000
Tax bills let Congress contrast Gore, Bush, By Anne E. Kornblut, Globe Staff, 7/15/2000
Gore doubles tax cut proposal, By Ron Fournier, Associated Press, 6/16/2000
Politics and taxes, By Carolyn Shaw Bell, 4/11/2000 -OPINION
GOP differs with Bush on taxes, By Alan Fram, Associated Press, 3/16/2000
Congressional GOP holds its own views on tax cuts, By Alan Fram, Associated Press, 2/29/2000
Bush, McCain spar over tactics, By Anne E. Kornblut, Globe Staff, and Curtis Wilkie, Globe Correspondent, 2/16/2000
Tax cut, military issues resound weakly for Bush, By Charles A. Radin, Globe Staff, 2/15/2000
For politicians tax-cut pandering has lost its magic, By Joan Vennochi, Globe Columnist, 2/8/2000 -OPINION
McCain says Bush ignores loophole issue, By Curtis Wilkie, Globe Correspondent, 1/30/2000
Bush says Clinton State of Union speech shows need for big tax cut, By Walter R. Mears, Associated Press, 1/28/2000
Bush, McCain spar on taxes, education, abortion, By Michael Kranish, Globe Staff, and Curtis Wilkie, Globe Correspondent, 1/27/2000
Tax issue boosts Forbes coming into N.H.; Clinton a help for Gore, By Mike Mokrzycki, Associated Press, 1/25/2000
New Hampshire voters have integrity, not issues, on their minds, By Holly Ramer, Associated Press, 1/22/2000
Fight intensifies for votes of women, By Mary Leonard, Globe Staff, 1/22/2000
Bush raps McCain's plan to alter tax deductions for charitable giving, By Jill Zuckman, Globe Staff, 1/22/2000
Taxes at heart of a win in N.H., By David M. Shribman, Globe Staff, 1/21/2000
Tax cuts for all wheee, By David Nyhan. Globe Columnist, 1/21/2000 -OPINION
Bush and his troops attack McCain's tax plan on many fronts, By Jill Zuckman, Globe Staff, 1/20/2000
Issue of Internet tax revived, By Yvonne Abraham, Globe Staff, 1/19/2000
McCain signs no-tax-on-Internet pledge, By Glen Johnson, Associated Press, 1/18/2000
Can McCain pull off a political three-fer?, By Thomas Oliphant, Globe Columnist, 1/17/2000 -OPINION
Bush shifts, disavowing S.C. senator's racial remark, By Anne E. Kornblut and Yvonne Abraham, Globe Staff, 1/16/2000
Bush, McCain and Forbes trade charges over competing tax-cut plans, By Glen Johnson, Associated Press, 1/15/2000
GOP candidates feeding increased appetite for tax cuts, By Ron Fournier, Associated Press, 1/12/2000
Bush touts tax plan as superior to McCain's, By Anne E. Kornblut, Globe Staff, 1/12/2000
McCain tax plan proposes family savings accounts, loophole closure, By Curt Anderson, Associated Press, 1/11/2000
McCain will propose sweetened tax plan, By Jill Zuckman, Globe Staff, 1/10/2000
McCain tax plan proposes family savings accounts, loophole closure, By Curt Anderson, Associated Press, 1/10/2000
Forbes ad attacks Bush, says he broke tax pledge, By Charles A. Radin and Jill Zuckman, Globe Staff, 1/8/2000
Bush stands by tax pledge, By Michael Holmes, Associated Press, 1/8/2000
Here we go again: A Bush pledges 'no new taxes', By Walter Mears, Associated Press, 1/7/2000
Bradley targets tax loopholes, vows $124 billion savings, By Michael Crowley, Globe Staff, 1/5/2000
Bradley wants to end $125 billion in corporate tax breaks, Associated Press, 1/4/2000
Hatch outlines plans for short-, long-term tax changes, Associated Press, 12/17/1999
The big buzz: Taxes, By Laura A. Kiernan, Globe Correspondent, 12/14/1999 -OPINION
Gore, Bradley camps swap accusations on taxes, By Michael Kranish, Globe Staff, 12/7/1999
Bush's tax cut clunker, By Thomas Oliphant, Globe Columnist, 12/6/1999 -OPINION
Bush tax plan would help very rich, working poor, By Ron Fournier, Associated Press, 12/1/1999
Bush to detail plans for lowering income tax rates, By Michael Kranish, Globe Staff, 12/1/1999
Bush joins GOP tax-cutting mainstream, By Curt Anderson, Associated Press, 12/1/1999
Trump proposes tax on rich Americans, By Ron Fournier, Associated Press, 11/10/1999
Gore attacks his rival's budget proposals, By Edwin Chen and Miguel Bustillo Los Angeles Times, 10/29/1999
GOP to reconsider plan to alter tax break, By Art Pine and Richard Simon, Los Angeles Times, 10/2/1999
Gore chides Bush over GOP plan to cut taxes, By Thomas Ferraro, Reuters, 9/23/1999
Bauer to propose own version of flat tax, By Michael Kranish, Globe Staff, 9/23/1999
2000 issues cut Democrats' way, By Robert Kuttner, 9/12/1999
Forbes tax plan courts the poor, By Michael Kranish, Globe Staff, 9/11/1999
GOP finds tax cut plan not high voter priority, By Anne E. Kornblut, Globe Staff, 8/23/1999
Policy making descends into farce as the GOP passes tax cut bill, By Thomas Oliphant, Globe Columnist, 7/25/1999 -OPINION