The candidates do have some large areas of agree­ment. Both agree that:

The Alternative Minimum Tax (AMT) should be indexed for inflation to prevent more and more taxpayers from being forced to pay the AMT. Senator McCain wants to increase the AMT exemption even more in future years;


Many elements of the Bush tax cuts should be made permanent, such as  the child tax credit, provisions that reduce the marriage penalty, and lower tax rates for most income brackets;


The capital gains tax rate and the tax rate for qualified dividends should be equal; and


The portion of estates that is tax exempt should be increased. (The candidates differ on lowering the estate tax rate. McCain wants to increase the exemption to $5 million and supports a tax rate of 15 percent while Obama wants to keep the exemption at the 2009 level of $3.5 million and supports a tax rate of 45 percent).

more than they make public.