Vice President and Democratic presidential candidate Kamala Harris has proposed raising the corporate tax rate from 21% to 28% if elected, a move aimed at generating significant revenue to fund her economic policies. Harris campaign spokesman James Singer described the proposal as a fiscally responsible measure to ensure billionaires and big corporations pay their fair share, while putting money back into the pockets of working people. This proposal contrasts sharply with former President Donald Trump's 2017 tax cuts, which reduced the corporate tax rate from 35% to 21%. Trump has vowed to make his tax cuts permanent and has proposed further cuts if re-elected. Harris's tax plan is part of a broader effort to build an 'opportunity economy' for the middle class, including measures to cut taxes for most Americans, ban price gouging, and build affordable housing. Critics argue that increasing corporate taxes could hinder economic growth and investment in the U.S.