Work in progress — cycles are added one at a time. Every quote is machine-verified against an archived source; follow the links to read it.
Issues › Taxation
Income and inheritance tax progressivity
| Cycle | Candidate | Position | Solution | Strength | Attribution | Verdict |
|---|---|---|---|---|---|---|
| 1932 | Franklin D. Roosevelt (Democratic) | Raise revenue by graduated income, inheritance and profits taxes, not taxes on necessities | Taxation "on the principle of ability to pay": graduated income, inheritance and profits taxes; oppose taxes on food and clothing that fall on consumers per capita. | directional_stance | candidate_direct | partial |
| 1932 | Norman Thomas (Socialist) | Steeply increased income and inheritance taxes | Raise income and inheritance taxes steeply, both for revenue and to fund unemployment insurance. | directional_stance | party_platform | not_applicable |
| 1936 | Franklin D. Roosevelt (Democratic) | Defense of the undistributed-profits tax as a loophole-closer; correct imperfections if found | Keep the 1936 surtax on retained corporate earnings as an extension of the individual income tax, while correcting defects in application. | specific_pledge | candidate_direct | abandoned |
| 1936 | Franklin D. Roosevelt (Democratic) | Taxes levied according to ability to pay; lower taxes for 99 percent, higher at the top | Keep the 1935-36 structure: earned-income credit, lower rates for small corporations, higher surtaxes over $50,000 and $1 million, higher estate taxes; reduce hidden consumption taxes. | directional_stance | candidate_direct | partial? |